https://www.taxtmi.com/caselaws?id=754016 CESTAT NEW DELHI held that refund claims cannot be sanctioned without challenging the underlying assessment. Following SC precedents in Priya Blue Industries and ITC Limited, the tribunal ruled that refunds can only be granted pursuant to modified assessments, not independent of them. The case involved disputed inclusion of free material value in assessable service tax calculations. Since both service provider and recipient had self-assessed and paid service tax on the disputed amounts without challenging their assessments, no refund could be granted. The tribunal emphasized that refund proceedings are execution proceedings that cannot alter established tax liabilities. Appeal was allowed based on this established legal principle. en-us Fri, 07 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754016 CESTAT NEW DELHI held that refund claims cannot be sanctioned without challenging the underlying assessment. Following SC precedents in Priya Blue Industries and ITC Limited, the tribunal ruled that refunds can only be granted pursuant to modified assessments, not independent of them. The case involved disputed inclusion of free material value in assessable service tax calculations. Since both service provider and recipient had self-assessed and paid service tax on the disputed amounts without challenging their assessments, no refund could be granted. The tribunal emphasized that refund proceedings are execution proceedings that cannot alter established tax liabilities. Appeal was allowed based on this established legal principle. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754016