TMI BlogRefund claim on account of excess deposit of Service Tax on account of unutilized Cenvat Credit -...Refund claim on account of excess deposit of Service Tax on account of unutilized Cenvat Credit - Closure of business due to death of the proprietor - the fact of closure of business leading to non-utilization thereof, cannot deprive the deceased of their accrued interests in law and following judicial discipline and precedent decisions, the appeal is allowed with consequential relief. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
