2009 (7) TMI 100 - AT - Service Tax

Refund Service Tax paid under protest held that - In this case Commissioner (Appeals) only remanded the matter to the adjudicating Authority for deciding the refund claim afresh with certain directions. The contentions now raised in the present Appeal in support of their claim are available to the Appellant before the adjudicating Authority also appeal dismissed.

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed the appeal filed by the Appellant regarding a refund claim for Service Tax paid under protest for goods transport agency service. The Commissioner (Appeals) remanded the matter to the adjudicating Authority to decide afresh. The Tribunal found no merit in the appeal as the contentions raised were available to the Appellant before the adjudicating Authority. Both sides were allowed to produce evidence in support of their claims.