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Service Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Refund of CENVAT Credit - The appellant has no grievance against ...


Appellant Challenges Findings in Paras 8.3, 9 of Order; Claims Issues Not Initially Raised Before Commissioner (Appeals.

December 4, 2021

Case Laws     Service Tax     AT

Refund of CENVAT Credit - The appellant has no grievance against the order of the Commissioner (Appeals) remanding the matter back to the adjudicating authority. However, his grievance is against paras 8.3 and 9 of the impugned order as the findings recorded in these paras are in respect of the issues that were never before the Commissioner (Appela). - Two paras deleted - AT

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