https://www.taxtmi.com/caselaws?id=206832 Refund claims under service tax were examined on two distinct issues. The CHA-service refund of Rs. 2,967 was confirmed because the invoice-wise mismatch in service tax figures had already been recorded and there was no basis to reopen that determination. The refund claims relating to port service and terminal handling charges were remanded for fresh examination, as the correct tax category, the record of the original adjudication, and the effect of the relevant notification and claim period required factual verification. The adjudicatory orders were thus set aside only to the extent necessary for de novo consideration of those refund claims. en-us Mon, 03 Oct 2011 00:00:00 +0530 Fri, 18 Nov 2011 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206832 Refund claims under service tax were examined on two distinct issues. The CHA-service refund of Rs. 2,967 was confirmed because the invoice-wise mismatch in service tax figures had already been recorded and there was no basis to reopen that determination. The refund claims relating to port service and terminal handling charges were remanded for fresh examination, as the correct tax category, the record of the original adjudication, and the effect of the relevant notification and claim period required factual verification. The adjudicatory orders were thus set aside only to the extent necessary for de novo consideration of those refund claims. Case-Laws Service Tax Mon, 03 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206832