No records to prove availment of Cenvat Credit while Rejecting Service Tax Refund Claim: CESTAT directs Re-Adjudication [Read Order]

By Navasree A.M - On June 5, 2023 3:00 pm - 2 mins read
No records to prove - Availment of Cenvat Credit - Service Tax Refund - Service Tax - Refund - Claim - Refund Claim - CESTAT - Re-adjudication - Taxscan

The Bangalore Bench of Central Excise and Services Tax Appellate Tribunal (CESTAT) has set aside the service tax refund claim order and directed the adjudicating authority to re-adjudicate the case as there was no evidence or records were submitted to prove the availment of Cenvat Credit during Service Tax refund claim.   The appellants filed three…

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