https://www.taxtmi.com/caselaws?id=314377 CESTAT Chandigarh held by majority decision that refund of service tax is maintainable without challenging assessment or self-assessment in appeal under Finance Act, 1994. The tribunal distinguished the SC judgment in ITC Limited v. Commissioner of Central Excise, finding it not applicable to service tax refund claims. One judicial member dissented, arguing refund requires prior challenge to assessment and that the SC precedent applies to Finance Act, 1994 self-assessments. The majority opinion prevailed, allowing refund claims to proceed without mandatory appeal challenge. en-us Fri, 29 Sep 2023 00:00:00 +0530 Tue, 04 Jun 2024 19:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314377 CESTAT Chandigarh held by majority decision that refund of service tax is maintainable without challenging assessment or self-assessment in appeal under Finance Act, 1994. The tribunal distinguished the SC judgment in ITC Limited v. Commissioner of Central Excise, finding it not applicable to service tax refund claims. One judicial member dissented, arguing refund requires prior challenge to assessment and that the SC precedent applies to Finance Act, 1994 self-assessments. The majority opinion prevailed, allowing refund claims to proceed without mandatory appeal challenge. Case-Laws Service Tax Fri, 29 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314377