Service Tax refund cannot be denied merely on account of procedural lapse of filing TRAN-1


Last updated: 08 January 2022

Court :
CESTAT, Chennai

Brief :
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") in the matter of M/s. Bharat Heavy Electricals Ltd. vs. Commissioner of GST & Central Excise [Excise Appeal No. 40546 of 2021 dated December 15, 2021] held that, right to claim Service Tax refund cannot be denied merely on account of procedural lapse of filing TRAN-1 before December 27, 2017.

Citation :
Excise Appeal No. 40546 of 2021 dated December 15, 2021

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