https://www.taxtmi.com/caselaws?id=341728 Refund of service tax paid to input service providers was held admissible where bank statements, transaction details and invoices together established payment through electronic transfer and identifiable correlation with the recipients. The record also showed that the refund application was filed within one year of payment, satisfying the prescribed time limit. A rejection based only on the absence of cheque or draft particulars was therefore unsustainable, and the lower authorities' denial of refund was set aside with consequential relief. en-us Wed, 21 Sep 2016 00:00:00 +0530 Sat, 15 Apr 2017 08:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341728 Refund of service tax paid to input service providers was held admissible where bank statements, transaction details and invoices together established payment through electronic transfer and identifiable correlation with the recipients. The record also showed that the refund application was filed within one year of payment, satisfying the prescribed time limit. A rejection based only on the absence of cheque or draft particulars was therefore unsustainable, and the lower authorities' denial of refund was set aside with consequential relief. Case-Laws Service Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341728