CESTAT Upholds Refund Order of Rs. 23,004, Rejects Department's Appeal

The Appellate Tribunal CESTAT, Ahmedabad upheld the Commissioner (Appeals) order granting a refund of Rs. 23,004 to the respondent, rejecting the Department's appeal. The Tribunal found no valid grounds to interfere with the Commissioner's decision, which was based on evidence showing that the respondent had not passed on the burden of service tax to customers.

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The Appellate Tribunal CESTAT, Ahmedabad rejected the Department's appeal against the Commissioner (Appeals) order granting a refund of Rs. 23,004 to the respondent. The Commissioner found that the respondent had not passed on the burden of service tax to customers based on evidence provided, including a certificate from a Chartered Accountant. The Tribunal upheld the Commissioner's decision, stating no valid grounds were presented to interfere with the findings.

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