https://www.taxtmi.com/caselaws?id=365081 The Tribunal allowed the appeal, remanding the case to the adjudicating authority for reconsideration of the refund claim. The Commissioner (Appeals) was criticized for introducing a new ground beyond the original order, and the Tribunal directed verification of the credit reversal for exempted services. The appellant fulfilled refund conditions by reversing the credit, and the case highlighted the importance of adherence to legal provisions without introducing new grounds. en-us Tue, 12 Jun 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365081 The Tribunal allowed the appeal, remanding the case to the adjudicating authority for reconsideration of the refund claim. The Commissioner (Appeals) was criticized for introducing a new ground beyond the original order, and the Tribunal directed verification of the credit reversal for exempted services. The appellant fulfilled refund conditions by reversing the credit, and the case highlighted the importance of adherence to legal provisions without introducing new grounds. Case-Laws Service Tax Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365081