Refund cannot be denied on account of procedural lapse
Last updated: 23 July 2021
Court :
CESTAT, Chennai
Brief :
In M/s Origin Learning Solutions Pvt. Ltd. v. Commissioner of Service Tax [Service Tax Appeal No.40599 of 2017 decided on July 20, 2021] M/s Origin Learning Solutions Pvt. Ltd. ("the Appellant") is engaged in providing Information Technology Services and are also exporting said services. The Appellant availed credit on the Service tax paid and applied for refund under Rule 5 of the CENVAT Credit Rules, 2004 ("CENVAT Credit Rules") for the period July, 2013 to September, 2013.
Citation :
Service Tax Appeal No.40599 of 2017 decided on July 20, 2021
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Bimal Jain
Published in Service Tax
Views : 419
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