https://www.taxtmi.com/caselaws?id=373939 The Tribunal set aside the Commissioner (Appeals) order, allowing the appellant's appeal regarding a refund application for service tax on exported services. The Commissioner (Appeals) had disallowed a portion of the refund, citing personal consumption of services as grounds for exclusion. However, the Tribunal found that the Commissioner (Appeals) exceeded jurisdiction by denying this refund, as it was part of the sanctioned amount and not challenged during the appeal process, with no evidence of Revenue contesting it. The judgment emphasizes the importance of adhering to the scope of appeal and addressing specific refund issues during adjudication. en-us Mon, 23 Jul 2018 00:00:00 +0530 Wed, 23 Jan 2019 07:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373939 The Tribunal set aside the Commissioner (Appeals) order, allowing the appellant's appeal regarding a refund application for service tax on exported services. The Commissioner (Appeals) had disallowed a portion of the refund, citing personal consumption of services as grounds for exclusion. However, the Tribunal found that the Commissioner (Appeals) exceeded jurisdiction by denying this refund, as it was part of the sanctioned amount and not challenged during the appeal process, with no evidence of Revenue contesting it. The judgment emphasizes the importance of adhering to the scope of appeal and addressing specific refund issues during adjudication. Case-Laws Service Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373939