https://www.taxtmi.com/caselaws?id=357161 A refund claim of service tax on input services used by a 100% EOU was considered in light of the requirement to debit the claimed amount under Notification No. 27/2012-CE (N.T.). The record showed the assessee claimed subsequent debits, but supporting materials were not produced before the adjudicating authority, so those details had to be examined first. The matter was remitted for fresh consideration in compliance with natural justice, with all issues kept open and a direction to decide the claim within three months. en-us Thu, 15 Feb 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357161 A refund claim of service tax on input services used by a 100% EOU was considered in light of the requirement to debit the claimed amount under Notification No. 27/2012-CE (N.T.). The record showed the assessee claimed subsequent debits, but supporting materials were not produced before the adjudicating authority, so those details had to be examined first. The matter was remitted for fresh consideration in compliance with natural justice, with all issues kept open and a direction to decide the claim within three months. Case-Laws Service Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357161