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M/s. Tikaula Sugar Mills Ltd. Versus CCE, Meerut-I

2015 (12) TMI 884 - CESTAT NEW DELHI

Denial of refund claim - service tax paid on GTA service twice by them due to clerical error - Held that:- Appellant has produced CA certificate before the adjudicating authority in support of their claim for satisfaction of the adjudicating authorit .....

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annot be rejected by the adjudicating authority as well as appellate authority. In these circumstances, I find that as the appellant has been able to prove that they have paid service tax twice during the month of March, 2013. Therefore, the appellan .....

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favour of assessee. - Appeal No.ST/55499/2014(SM) - FINAL ORDER NO.51707/2015 - Dated:- 12-5-2015 - Mr.Ashok Jindal, Member (Judicial) For the Petitioner : Ms. Rinki Arora, Advocate For the Respondent : Shri G.R.Singh, AR ORDER Per Ashok Jindal : Th .....

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on for the month March, 2013. The payment of service made twice has reflected in the ST3 returns as well as the appellant produced challan but refund claim has been rejected by the lower authorities on the premise that the appellant has not produced .....

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