Case Law Details
Case Name : East West Seeds India Pvt. Ltd. Vs Commissioner of C.E. & ST (CESTAT Mumbai)
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All CESTAT CESTAT Mumbai
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East West Seeds India Pvt. Ltd. Vs Commissioner of C.E. & ST (CESTAT Mumbai)
CESTAT Mumbai held that as per rule 7B(1) of the Service Tax Rules, 1994, the claimant is required to submit a revised return. Accordingly, as the claimant failed to furnish the same refund is not admissible.
Facts- Appellant had entered into contract for trademark fees with its associated enterprise EWSILT for use of trademark wef. 01.01.2017. As on 30.06.2017, the appellant had made provision of Rs.2,28,27,342/- for the contract based on the initial communication from EWŞILT. Accordingly, the appellant paid the...
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