Case Law Details
Cognizant Technology Solutions India Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)
Service Tax refund: Certificate of existing Statutory Auditor cannot be denied for earlier period
The second issue is that the auditor’s certificate is not signed by the statutory auditor who was engaged during the period when the refund is claimed. Learned Consultant for the appellant has explained that the auditor’s certificate has been issued by M/s. Price Waterhouse & Co. who were engaged at the time of filing the applications for claiming refund, who were the statutory auditors at that point of time.
When the statutory auditor has given the certificate, we do not find any error so as to deny the refund on the allegation of the certificate not being issued by the proper person as required in the Notification. The rejection of refund claims on this ground is set aside.
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