Rule 6(3) – Do not specify mode of Service tax refund – Book Credit also valid

CESTAT, CHENNAI BENCH Cholamandalam Ms General Insurance Co. Ltd. v. Commissioner of Service Tax, Chennai Final Order Nos. 667 & 668 of 2012 Stay Order Nos. 495 & 496 of 2012 ST/S/12/2012 in ST/13/2012 ST/S/248/10 in ST/413/2010 June 12, 2012 ORDER Dr. Chittaranjan Satapathy, Technical Member Heard both sides. In this case, the Adjudicating Commissioners have confirmed demand of Rs. 1,34,03,427/- and Rs. 1,10,05,167/-along with appropriate interest and have also imposed penalty under section 76 of the Finance Act, 1994. 2. The dispute in these two appeals relate to th...