https://www.taxtmi.com/caselaws?id=4398 The appeal was allowed, and the impugned order was set aside. The matter was remanded to the original adjudicating authority for a fresh consideration. The appellant was granted the opportunity to be heard, and the adjudicating authority was directed to reevaluate the issue concerning the refund application rejection based on service tax liability discharge without availing Notification No. 32/2004 benefits. The appellant's claim for refund was not conclusively addressed, and the denial of refund based on availing credit on other input services was deemed insufficient. en-us Mon, 30 Apr 2007 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4398 The appeal was allowed, and the impugned order was set aside. The matter was remanded to the original adjudicating authority for a fresh consideration. The appellant was granted the opportunity to be heard, and the adjudicating authority was directed to reevaluate the issue concerning the refund application rejection based on service tax liability discharge without availing Notification No. 32/2004 benefits. The appellant's claim for refund was not conclusively addressed, and the denial of refund based on availing credit on other input services was deemed insufficient. Case-Laws Service Tax Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4398