CESTAT Upholds Sanctioning of Service Tax Refund Claim on Issuance of Invoices on ground of Non-violation of Section 11B of Central Excise Act

CESTAT - Sanctioning - Service Tax Refund Claim - Issuance - Invoices - Non-violation - Central Excise Act-TAXSCAN

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the sanctioning of service tax refund claims on the issuance of invoices on the ground of non-violation of section 11B of the Central Excise Act,1944.  Mobinteco Ltd, the respondent-assessee sought the services of Oak Pacific Holding, Japan who issued invoices…

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