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Whether data in "CD" can be a admissible evidence for refund claim under Section 11B? Whether data in CD can be used to prove that the incidence of service tax liability has not been transferred to other party i.e. there is no enjust enrichment?

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21 - Refund

Yes. In the case of Standard Chartered Bank [2007 (3) TMI 67 - CESTAT, MUMBAI] , it was held that the ground raised in the argument is the same ground on which the refund claim was rejected initially, viz. CD was not admissible evidence. We find that this contention is no longer tenable, as the department itself has accepted that CD is an admissible evidence by reference to the provisions of Sec. 4 of the Information Technology Act, 2000 and Rule 5(1) of the Service Tax Rules providing that the records including computerised data as maintained by the assessee shall be accepted. 

 

Dated: 7-4-2015



 

 

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