CESTAT Allows Verification of Manually Filed ST-3 Returns for Refund Claim

Everyday Health (India) Pvt. Ltd. Vs Commissioner of CGST & CE Mumbai East (CESTAT Mumbai) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai has remanded the appeals filed by Everyday Health (India) Pvt. Ltd., a 100% Export Oriented Unit (EOU), concerning the denial of CENVAT Credit refunds. The core of the dispute revolved around discrepancies in the reflection of CENVAT Credit in the ST-3 returns filed by the appellant. Everyday Health (India) Pvt. Ltd. exports its entire output service to international clients. As an EOU, it availed CENVAT Credit on service tax pai...