https://www.taxtmi.com/caselaws?id=77238 The Appellate Tribunal CESTAT, Mumbai ruled in a case involving a refund claim of Rs. 20,41,085 where the appellant failed to provide evidence to support the claim. The Revenue argued for the dismissal of the claim due to lack of substantiation. The authorities determined the appellant's activities as 'courier services' in the absence of satisfactory explanations. The Tribunal found the handling of the case inadequate and directed the appellant to participate actively, submit a defense, and provide evidence. Failure to comply would result in an ex parte decision by the adjudicating authority. The appeal was allowed for remand to ensure fair proceedings. en-us Tue, 08 Jun 2010 00:00:00 +0530 Fri, 03 Dec 2010 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77238 The Appellate Tribunal CESTAT, Mumbai ruled in a case involving a refund claim of Rs. 20,41,085 where the appellant failed to provide evidence to support the claim. The Revenue argued for the dismissal of the claim due to lack of substantiation. The authorities determined the appellant's activities as 'courier services' in the absence of satisfactory explanations. The Tribunal found the handling of the case inadequate and directed the appellant to participate actively, submit a defense, and provide evidence. Failure to comply would result in an ex parte decision by the adjudicating authority. The appeal was allowed for remand to ensure fair proceedings. Case-Laws Service Tax Tue, 08 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77238