Case Law Details
Case Name : Cognizant Technology Solutions India Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)
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All CESTAT CESTAT Chennai
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Cognizant Technology Solutions India Pvt. Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai)
Service Tax refund: Certificate of existing Statutory Auditor cannot be denied for earlier period
The second issue is that the auditor’s certificate is not signed by the statutory auditor who was engaged during the period when the refund is claimed. Learned Consultant for the appellant has explained that the auditor’s certificate has been issued by M/s.
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