https://www.taxtmi.com/caselaws?id=209822 The Tribunal upheld the Commissioner's decision in favor of the assessee regarding the interpretation of Section 35A (3) of the Central Excise Act, 1944 in relation to service tax and the eligibility of refund for unutilized Cenvat credit on input services. The Tribunal rejected the Revenue's appeal, emphasizing that no remand was made to the original authority. en-us Mon, 25 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209822 The Tribunal upheld the Commissioner's decision in favor of the assessee regarding the interpretation of Section 35A (3) of the Central Excise Act, 1944 in relation to service tax and the eligibility of refund for unutilized Cenvat credit on input services. The Tribunal rejected the Revenue's appeal, emphasizing that no remand was made to the original authority. Case-Laws Service Tax Mon, 25 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209822