2024 (12) TMI 609 - SCH - Service Tax

Violation of the principles of natural justice - Refund of unutilized CENVAT credit - Issuance of Deficiency memo to be treated as Show Cause Notice (SCN) or not - input services having been utilized by the petitioner in connection with export of services - HELD THAT - At the request of the learned counsel for the petitioners, matter stands adjourned by two weeks.

Summary

The Supreme Court adjourned the matter for two weeks upon the request of the petitioners' counsel. Justices Pamidighantam Sri Narasimha and Sandeep Mehta presided over the case. Key legal representatives included Mr. N Venkataraman for the Petitioner and Mr. Tarun Gulati for the Respondent.