https://www.taxtmi.com/article/detailed?id=241 A departmental letter is appealable only if it contains a substantive determination affecting legal rights or obligations; mere clarificatory responses to taxpayer queries that do not impose liability, deny entitlement, or otherwise finalize rights do not constitute a decision for appeal under the service tax appellate provisions. Letters directing reversal of credit, returning refund claims without proper adjudication, or conveying adverse classification have been treated as appealable communications. en-us Tue, 09 Dec 2008 00:00:00 +0530 Wed, 10 Dec 2008 19:34:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=241 A departmental letter is appealable only if it contains a substantive determination affecting legal rights or obligations; mere clarificatory responses to taxpayer queries that do not impose liability, deny entitlement, or otherwise finalize rights do not constitute a decision for appeal under the service tax appellate provisions. Letters directing reversal of credit, returning refund claims without proper adjudication, or conveying adverse classification have been treated as appealable communications. Articles Service Tax Tue, 09 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=241