Absence of Prior Approval for Procuring Waste Disposal Service Not a Valid Reason to Deny Refund: CESTAT Allows Refund Claim

The absence of evidence that the waste disposal service has not been utilized in pursuance of carrying out of ‘authorized operations’, was not a valid ground for denial of refund
CESTAT - Prior Approval - Customs Excise and Service Tax Appellate Tribunal - Procuring Waste Disposal Service - taxscan

The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed the refund claim, ruling that the absence of prior approval for procuring waste disposal service was not a valid reason to deny the refund. M/s Portescap India Pvt Ltd is in appeal against the denial of privilege, afforded to…

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