https://www.taxtmi.com/caselaws?id=387108 The appellant's denial of a refund claim for Service Tax on incomplete services was overturned. The Member (Judicial) found the appellant entitled to the refund based on the acknowledgment of credit notes by the recipient, confirming non-payment of Service Tax credit. Citing legal precedents, the Member emphasized the validity of credit notes in taxable transactions. Relying on a Madras High Court decision, the delay in claiming refund due to a tax payment mistake was not grounds for rejection. Consequently, the denial of the refund was deemed unjustified, and the appellant was granted the refund of the Service Tax paid. en-us Tue, 15 Oct 2019 00:00:00 +0530 Thu, 17 Oct 2019 10:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387108 The appellant's denial of a refund claim for Service Tax on incomplete services was overturned. The Member (Judicial) found the appellant entitled to the refund based on the acknowledgment of credit notes by the recipient, confirming non-payment of Service Tax credit. Citing legal precedents, the Member emphasized the validity of credit notes in taxable transactions. Relying on a Madras High Court decision, the delay in claiming refund due to a tax payment mistake was not grounds for rejection. Consequently, the denial of the refund was deemed unjustified, and the appellant was granted the refund of the Service Tax paid. Case-Laws Service Tax Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387108