https://www.taxtmi.com/caselaws?id=365817 The court upheld the assessee's right to file a refund claim before its jurisdictional authority as more convenient. It determined that the limitation period for filing the claim should start from the date of credit note issuance by the service provider. Additionally, the court accepted a letter from the service provider to its jurisdictional officer as valid proof of service tax payment. The appeal was dismissed, affirming these decisions in favor of the assessee and against the department. en-us Wed, 21 Feb 2018 00:00:00 +0530 Fri, 24 Aug 2018 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365817 The court upheld the assessee's right to file a refund claim before its jurisdictional authority as more convenient. It determined that the limitation period for filing the claim should start from the date of credit note issuance by the service provider. Additionally, the court accepted a letter from the service provider to its jurisdictional officer as valid proof of service tax payment. The appeal was dismissed, affirming these decisions in favor of the assessee and against the department. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365817