https://www.taxtmi.com/caselaws?id=335520 The Tribunal remanded the case to the original adjudicating authority for further verification and decision on the refund eligibility, emphasizing the need to examine invoices, payment transactions, and books of accounts to ascertain the service recipient status and unjust enrichment. The appeal was disposed of by way of remand, allowing for a thorough review of the facts and legal implications before making a final decision. en-us Mon, 17 Oct 2016 00:00:00 +0530 Sat, 03 Dec 2016 08:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335520 The Tribunal remanded the case to the original adjudicating authority for further verification and decision on the refund eligibility, emphasizing the need to examine invoices, payment transactions, and books of accounts to ascertain the service recipient status and unjust enrichment. The appeal was disposed of by way of remand, allowing for a thorough review of the facts and legal implications before making a final decision. Case-Laws Service Tax Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335520