Service Tax Refund Claim: CA certificate cannot be considered as conclusive proof

Apnacar.Com Pvt. Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) On merits, the adjudicating authority has observed that the appellant’s claim was not supported by any documentary evidences. Further, I also find that the Chartered Accountant certificate furnished by the appellant is given in 2019 while the payments were made in the year 2008. The Chartered Accountant has specified that the said certificate was issued at the ‘request of the appellant’. Hence the certificate is only a self serving document which cannot be considered as a conclusive proof to decide the issue. Law pro...