Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (6) TMI AT This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2023 (6) TMI 588 - AT - Service Tax


Issues involved: Refund claim under Rule 5 of the Cenvat Credit Rules, 2004, rejection of refund amounts, discrepancies in invoice dates, availability of documentary evidence, remand to Adjudicating Authority for verification.

Refund Claim under Rule 5 of the Cenvat Credit Rules, 2004:
The Appellant filed a refund claim for Rs.9,79,412, out of which the Adjudicating Authority granted Rs.6,61,571 but rejected Rs.3,17,841. The Appellant did not contest the rejected amount of Rs.32,572 and contested the balance of Rs.2,85,269 before the Commissioner (Appeals). They submitted original documents and argued that despite discrepancies in date format, the invoice, value, and Service Tax details matched accurately. The Commissioner (Appeals) rejected the claim due to mismatch in invoice dates. The Appellant requested a remand to the Adjudicating Authority for further review.

Discrepancies in Invoice Dates:
The Commissioner (Appeals) upheld the rejection of the refund claim citing discrepancies in invoice dates as the reason. The Appellant argued that the discrepancies were due to date format errors, asserting that the essential details in the invoices were correct and matching. They contended that the rejection solely based on date format was unjustified.

Availability of Documentary Evidence:
The Appellant claimed that the necessary documents, including copies of challans for Service Tax paid on RCM basis, were available and could be produced for verification. However, they mentioned difficulty in obtaining copies of invoices for a refund claim amounting to Rs.6,623. Despite this, they did not press for the refund of Rs.6,629. The Adjudicating Authority was urged to consider the available documentary evidence for verification.

Remand to Adjudicating Authority for Verification:
Considering that the claims made by the Appellant were verifiable through documentary evidence and Departmental records, the Tribunal deemed it appropriate to remand the matter of refund of Rs.2,78,640 to the Adjudicating Authority. The Adjudicating Authority was directed to conduct verification based on the evidence provided by the Appellant and issue a decision within 4 months from the date of communication of the order.

The Appeal was disposed of with the decision to remand the matter for further review and verification by the Adjudicating Authority.

 

 

 

 

Quick Updates:Latest Updates