CESTAT Orders Re-Adjudication for Service Tax Refund Claim Denial

Fairy Food Products Pvt Ltd Vs Commissioner of Central Excise (CESTAT Bangalore) Introduction: The case of Fairy Food Products Pvt Ltd Vs Commissioner of Central Excise brings into focus the issue of evidentiary proof in matters concerning tax refunds. The Central Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore has ordered re-adjudication in the case due to lack of records to confirm the availment of Cenvat Credit while processing a service tax refund claim. Analysis: Fairy Food Products had filed three refund claims for service tax paid, as per a specific notification. Following...