https://www.taxtmi.com/caselaws?id=78125 The Tribunal found that the Commissioner's revision of refund orders for a 100% EOU providing BPO services was not justified due to lack of original documents, despite submitted copies indicating service export and foreign exchange receipts. The Tribunal noted that the verification process was properly conducted, supporting the refund eligibility. Consequently, the Tribunal waived the recovery of refunds, citing the applicants' inability to utilize input service credit and granted a stay on recovery pending appeal, emphasizing the prima facie evidence of service export and foreign exchange payments. en-us Fri, 02 Jul 2010 00:00:00 +0530 Tue, 02 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78125 The Tribunal found that the Commissioner's revision of refund orders for a 100% EOU providing BPO services was not justified due to lack of original documents, despite submitted copies indicating service export and foreign exchange receipts. The Tribunal noted that the verification process was properly conducted, supporting the refund eligibility. Consequently, the Tribunal waived the recovery of refunds, citing the applicants' inability to utilize input service credit and granted a stay on recovery pending appeal, emphasizing the prima facie evidence of service export and foreign exchange payments. Case-Laws Service Tax Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78125