Claim of extra payment unsustainable in absence of any documentary evidence

McKinsey & Co. Inc. Vs Commissioner of CGST & Service Tax (CESTAT Mumbai) CESTAT Mumbai held that claim of extra payment of tax without any documentary evidence (except arithmetical calculation) is not adjustable and unsustainable in law. Facts- The appellant are engaged in providing Management Consultant’s services under the provisions of Finance Act, 1994. According to the appellant, during the period June, 2012 they have paid excess service tax of Rs.25,57,778/- for the period April to June, 2012 and later on after more than two years they adjusted the said excess payment for the ...