https://www.taxtmi.com/caselaws?id=215310 The appellant successfully argued for the credit related to tax paid on courier services used for dispatching samples abroad. The Appellate Authority's failure to thoroughly consider the evidence led to the decision in favor of the appellant. The judgment emphasized the importance of properly evaluating evidence in tax matters, leading to the appeal being allowed and the impugned order set aside. It highlighted the necessity for authorities to conduct diligent inquiries and assessments when handling claims concerning tax credits and refunds, particularly when supported by relevant evidence. en-us Tue, 15 Nov 2011 00:00:00 +0530 Mon, 17 Sep 2012 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215310 The appellant successfully argued for the credit related to tax paid on courier services used for dispatching samples abroad. The Appellate Authority's failure to thoroughly consider the evidence led to the decision in favor of the appellant. The judgment emphasized the importance of properly evaluating evidence in tax matters, leading to the appeal being allowed and the impugned order set aside. It highlighted the necessity for authorities to conduct diligent inquiries and assessments when handling claims concerning tax credits and refunds, particularly when supported by relevant evidence. Case-Laws Service Tax Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215310