Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1208 - AT - Service TaxDenial of refund claim of the Service Tax paid - input services used by the appellant in its authorized operations in SEZ units - denial of refund for the lack of documents - HELD THAT:- The Revenue has not denied the fact that the services in question were used by the SEZ unit for its authorized operations. Hence, the denial of refund for want of documents is not sustainable. The Learned Bangalore Bench of the CESTAT in the case of MAST GLOBAL BUSINESS SERVICES INDIA PVT LTD VERSUS COMMISSIONER OF CENTRAL TAX, BANGALORE [2018 (9) TMI 258 - CESTAT BANGALORE] has considered the case of a similarly placed taxpayer and held that this is only a procedural and is not a mandatory condition as held by the Commissioner(Appeals). There are no reasons or justification to sustain the impugned order as well as the denial of refund - appeal allowed - decided in favor of appellant.
|