https://www.taxtmi.com/caselaws?id=375236 The Tribunal dismissed the appeal challenging the rejection of a Service Tax refund claim on agricultural produces due to lack of evidence linking the claimed services solely to agricultural produce. Despite arguments on unjust enrichment being inapplicable, the appellant failed to provide conclusive proof supporting their claim, resulting in the dismissal of the appeal. The judgment underscores the necessity of furnishing clear evidence to substantiate refund claims, particularly concerning tax liability on specific service types. en-us Tue, 22 Jan 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375236 The Tribunal dismissed the appeal challenging the rejection of a Service Tax refund claim on agricultural produces due to lack of evidence linking the claimed services solely to agricultural produce. Despite arguments on unjust enrichment being inapplicable, the appellant failed to provide conclusive proof supporting their claim, resulting in the dismissal of the appeal. The judgment underscores the necessity of furnishing clear evidence to substantiate refund claims, particularly concerning tax liability on specific service types. Case-Laws Service Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375236