https://www.taxtmi.com/caselaws?id=352691 The Tribunal upheld the Commissioner (A)'s decision to reject the Revenue's appeal against the refund claim for excess service tax paid under the Goods Transport Agency category. The Tribunal found no errors in the sanctioning of the refund claim and dismissed the Revenue's arguments regarding the recovery of wrongly taken Cenvat credit. Citing precedent and a decision of the Karnataka High Court, the Tribunal concluded that the refund claim could not be denied on technical grounds. As a result, the Tribunal upheld the impugned order, ruling in favor of the respondent. en-us Thu, 16 Nov 2017 00:00:00 +0530 Wed, 20 Dec 2017 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352691 The Tribunal upheld the Commissioner (A)'s decision to reject the Revenue's appeal against the refund claim for excess service tax paid under the Goods Transport Agency category. The Tribunal found no errors in the sanctioning of the refund claim and dismissed the Revenue's arguments regarding the recovery of wrongly taken Cenvat credit. Citing precedent and a decision of the Karnataka High Court, the Tribunal concluded that the refund claim could not be denied on technical grounds. As a result, the Tribunal upheld the impugned order, ruling in favor of the respondent. Case-Laws Service Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352691