https://www.taxtmi.com/caselaws?id=333857 The Tribunal, in the case involving M/s Hindustan Aeronautics Limited, determined that the up-gradation of aircrafts did not qualify as Maintenance & Repair Services but was related to manufacturing. The Original Authority was criticized for not properly examining evidence before rejecting the refund claim. Consequently, the Tribunal directed the Original Authority to refund the amount deposited by the appellant for up-gradation of aircrafts within sixty days. The appeal was allowed, emphasizing the need for thorough examination of evidence in such cases. en-us Mon, 26 Sep 2016 00:00:00 +0530 Mon, 28 Aug 2017 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333857 The Tribunal, in the case involving M/s Hindustan Aeronautics Limited, determined that the up-gradation of aircrafts did not qualify as Maintenance & Repair Services but was related to manufacturing. The Original Authority was criticized for not properly examining evidence before rejecting the refund claim. Consequently, the Tribunal directed the Original Authority to refund the amount deposited by the appellant for up-gradation of aircrafts within sixty days. The appeal was allowed, emphasizing the need for thorough examination of evidence in such cases. Case-Laws Service Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333857