https://www.taxtmi.com/caselaws?id=240381 CENVAT credit refund was allowed where service tax had been paid on maintenance charges, ground-floor rent and rent paid to a co-owner for premises used to provide exported output services, because the services were directly linked to the business premises and minor registration defects were treated as curable; the denial was held hyper-technical. Revisional action under Section 84 of the Finance Act, 1994 was also held unavailable where the same issue was already pending in appeal before the first appellate authority, since the statutory bar operated once appellate proceedings had commenced. The revisionary orders therefore could not survive. en-us Thu, 05 Sep 2013 00:00:00 +0530 Thu, 10 Sep 2015 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240381 CENVAT credit refund was allowed where service tax had been paid on maintenance charges, ground-floor rent and rent paid to a co-owner for premises used to provide exported output services, because the services were directly linked to the business premises and minor registration defects were treated as curable; the denial was held hyper-technical. Revisional action under Section 84 of the Finance Act, 1994 was also held unavailable where the same issue was already pending in appeal before the first appellate authority, since the statutory bar operated once appellate proceedings had commenced. The revisionary orders therefore could not survive. Case-Laws Service Tax Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240381