https://www.taxtmi.com/caselaws?id=271665 The Tribunal dismissed Revenue's appeal against an order allowing a refund of service tax to the appellant. It was determined that the appellant, despite not directly paying the service tax, had borne the burden as it was recovered from another entity's refunds. The Tribunal found that the appellant was eligible for the refund under the exemption order, emphasizing that the mode of refund (cash or adjustment) was not decisive. The decision highlighted the recovery process and exemption order, affirming the appellant's entitlement to the refund. en-us Thu, 26 Nov 2015 00:00:00 +0530 Tue, 04 Oct 2016 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271665 The Tribunal dismissed Revenue's appeal against an order allowing a refund of service tax to the appellant. It was determined that the appellant, despite not directly paying the service tax, had borne the burden as it was recovered from another entity's refunds. The Tribunal found that the appellant was eligible for the refund under the exemption order, emphasizing that the mode of refund (cash or adjustment) was not decisive. The decision highlighted the recovery process and exemption order, affirming the appellant's entitlement to the refund. Case-Laws Service Tax Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271665