CESTAT Denies Refund Claim: No Relief for Renting Motor Vehicles Without Challenging Assessment

The CESTAT dismissed a refund claim of ₹8.43 lakh filed by a motor vehicle rental service provider, citing Supreme Court rulings (ITC Ltd. case). The tribunal held that refund claims cannot be entertained unless the original self-assessment is challenged or modified. The appellant had paid service tax on 60% value but failed to contest the assessment. The decision reinforces strict procedural compliance for tax [...]