https://www.taxtmi.com/caselaws?id=211949 The Tribunal upheld the rejection of the refund claim, stating that the appellants could not claim a refund after availing Modvat credit on the duty paid for the pipes used in the service activity. The decision was grounded on the principle that seeking a refund would result in a double benefit, as the value of the bare pipes was already factored into the service value calculation. en-us Fri, 20 Jan 2012 00:00:00 +0530 Wed, 20 Aug 2014 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211949 The Tribunal upheld the rejection of the refund claim, stating that the appellants could not claim a refund after availing Modvat credit on the duty paid for the pipes used in the service activity. The decision was grounded on the principle that seeking a refund would result in a double benefit, as the value of the bare pipes was already factored into the service value calculation. Case-Laws Service Tax Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211949