Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]

By Kalyani B. Nair - On July 4, 2023 2:00 pm - 2 mins read

Service - Tax -cannot - Rejected - Invoice - Good - Invoice - Raised - Principal - CESTAT - atxscan

The Ahmedabad Bench of the Tribunal comprising observed that the service tax refund cannot be rejected as invoice raised to agent is as good as invoice raised to principal. The appellant in the present matter is Khushi Enterprise. The lower authorities have rejected the refund claim under Notification No. 41/2012 on the ground that the…

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