https://www.taxtmi.com/caselaws?id=235050 The arbitral award construing the purchase order to cap reimbursement of cenvatable service tax by reference to Form SP2 was upheld as a permissible reading of the contract. Clause 1.1 required reimbursement at actuals only against documentary proof and tied that entitlement to Clause 3.2.2 and the service-tax particulars in Form SP2; read together, the stated amount in Form SP2 could not be treated as a mere guideline without rendering the reference to that form ineffective. The tribunal adopted one plausible contractual interpretation, and no perversity or disregard of relevant clauses was shown. The clarificatory email did not change the contractual position, so no interference with the award was warranted. en-us Tue, 02 Jul 2013 00:00:00 +0530 Tue, 11 Feb 2014 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235050 The arbitral award construing the purchase order to cap reimbursement of cenvatable service tax by reference to Form SP2 was upheld as a permissible reading of the contract. Clause 1.1 required reimbursement at actuals only against documentary proof and tied that entitlement to Clause 3.2.2 and the service-tax particulars in Form SP2; read together, the stated amount in Form SP2 could not be treated as a mere guideline without rendering the reference to that form ineffective. The tribunal adopted one plausible contractual interpretation, and no perversity or disregard of relevant clauses was shown. The clarificatory email did not change the contractual position, so no interference with the award was warranted. Case-Laws Service Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235050