https://www.taxtmi.com/caselaws?id=334817 The Tribunal allowed the appeal, setting aside the rejection of a refund claim for excess service tax paid. It found the appellant's documentation demonstrated non-passing of the tax incidence, criticizing lower authorities for insufficient verification. The Commissioner's scrutiny of input services' admissibility and timing of cenvat credit availed pre-registration were deemed unwarranted. The Tribunal directed verification of annual reports for relevant years, emphasizing proper bookkeeping. The impugned order was overturned, and the case remanded for further review based on the evidence presented. en-us Thu, 31 Mar 2016 00:00:00 +0530 Mon, 21 Nov 2016 23:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334817 The Tribunal allowed the appeal, setting aside the rejection of a refund claim for excess service tax paid. It found the appellant's documentation demonstrated non-passing of the tax incidence, criticizing lower authorities for insufficient verification. The Commissioner's scrutiny of input services' admissibility and timing of cenvat credit availed pre-registration were deemed unwarranted. The Tribunal directed verification of annual reports for relevant years, emphasizing proper bookkeeping. The impugned order was overturned, and the case remanded for further review based on the evidence presented. Case-Laws Service Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334817