Non Production of Lorry Receipt is Procedural Infraction: CESTAT allows Service Tax Refund Based on CA’s Certificate [Read Order]

The CESTAT allowed the service tax refund based on the CA certificate

By Yogitha S. Yogesh - On January 7, 2024 2:27 pm - 2 mins read

$CESTAT Chennai - Service tax refund procedure - Production of Lorry Receipt - Procedural Infraction - Service Tax Refund - Chartered Accountant certificate - taxscan$

The Chennai bench of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) observed that the non-production of lorry receipt is a procedural infraction and directed to allow the service tax refund based on the Chartered Accountant (CA’s) certificate. M/s.Raj Petro Specialties Ltd, the appellant is engaged in the manufacture of goods falling under Chapter…

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