Refund Claim Cannot Be Rejected Without Examining Double Service Tax Payment and Credit Eligibility

Kazakstancaspishelf India Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) Refund Claim Cannot Be Rejected Without Examining Double Payment of Service Tax and Eligibility of Credit in Refund Proceedings: CESTAT Delhi The appellant is Indian subsidiary of a foreign entity. The foreign entity provided services to Oil India Limited. The appellant paid service tax on such services. Oil India also paid service tax under reverse charge basis on such services. Hence; the appellant filed refund claim. Refund of over Rs.4.4 crores was rejected. On appeal; appellate authority confirmed the...