https://www.taxtmi.com/caselaws?id=345786 The appeals, involving denial of refund of cenvat credit on input services, were remanded by the Judicial Member due to the impugned order being legally unsustainable. The Member found that the appellants had submitted required invoices and challans, which were not properly considered. The rejection based on technicalities like missing service provider registration numbers was deemed unjustified, with sufficient evidence of input service receipt and utilization. The appeals were sent back to the original authority for reevaluation, directing a decision within three months while allowing the appellants to present additional documents. en-us Fri, 10 Mar 2017 00:00:00 +0530 Thu, 27 Jul 2017 08:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345786 The appeals, involving denial of refund of cenvat credit on input services, were remanded by the Judicial Member due to the impugned order being legally unsustainable. The Member found that the appellants had submitted required invoices and challans, which were not properly considered. The rejection based on technicalities like missing service provider registration numbers was deemed unjustified, with sufficient evidence of input service receipt and utilization. The appeals were sent back to the original authority for reevaluation, directing a decision within three months while allowing the appellants to present additional documents. Case-Laws Service Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345786