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    Service Tax

    Refund claim on account of excess deposit of Service Tax on...

    Refund Granted for Excess Service Tax Deposit Due to Unutilized Cenvat Credit After Business Closure by Proprietor's Death.

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    Service TaxMay 23, 2023Case LawsAT

    Refund claim on account of excess deposit of Service Tax on account of unutilized Cenvat Credit - Closure of business due to death of the proprietor - the fact of closure of business leading to non-utilization thereof, cannot deprive the deceased of their accrued interests in law and following judicial discipline and precedent decisions, the appeal is allowed with consequential relief. - AT

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