This case deals with the issuance of an addendum/corrigendum to ...

Customs notice addendum legality, CENVAT refund on service exports, Swachh Bharat Cess refund claim.

Case Laws     Service Tax

November 7, 2024

This case deals with the issuance of an addendum/corrigendum to a show cause notice after a six-month gap, refund of accumulated CENVAT credit availed on export of services, and refund of Swachh Bharat Cess. The Tribunal held that there is no legal infirmity in issuing an addendum to supplement allegations in the original show cause notice. Regarding the refund claim for CENVAT credit on exported services, the Tribunal remanded the matter to allow the appellant to produce relevant supporting documents to fulfill the notification conditions, citing precedents that substantive benefits cannot be denied for procedural lapses. On the refund of Swachh Bharat Cess, the Tribunal relied on previous decisions allowing utilization of CENVAT credit for discharging the cess and entitlement to refund, despite the appellant's earlier letter not pressing the claim.

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