CESTAT Confirms Service Recipient Can File Refund Claims with Their Own Jurisdictional Authority for Service Tax Refunds.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jurisdiction - Refund claim - Whether the ld. CESTAT was right in law in holding that the assessee being service recipient was entitled to file the refund claim before its jurisdictional authority instead of jurisdictional authority of the service provider where the service tax was paid? - Held Yes....