https://www.taxtmi.com/caselaws?id=267978 A claim for abatement or refund under the relevant service tax notification fails unless the assessee produces documentary evidence showing that the conditions of the notification are satisfied. Here, the refund claim for erection, commissioning or installation service was rejected because no contract, purchase order, agreement, or other evidence was produced to establish that the gross amount charged met the abatement conditions. The Tribunal treated the appellant's cited precedent as distinguishable because supporting purchase orders or sales contracts had been available in that case. The denial of refund was therefore upheld and the appeal failed. en-us Mon, 31 Aug 2015 00:00:00 +0530 Wed, 18 Nov 2015 09:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267978 A claim for abatement or refund under the relevant service tax notification fails unless the assessee produces documentary evidence showing that the conditions of the notification are satisfied. Here, the refund claim for erection, commissioning or installation service was rejected because no contract, purchase order, agreement, or other evidence was produced to establish that the gross amount charged met the abatement conditions. The Tribunal treated the appellant's cited precedent as distinguishable because supporting purchase orders or sales contracts had been available in that case. The denial of refund was therefore upheld and the appeal failed. Case-Laws Service Tax Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267978