https://www.taxtmi.com/caselaws?id=390454 The appellate tribunal held that the appellant, a manufacturer of iron and steel articles, was entitled to full credit of service tax paid despite paying 100% instead of the required 25% under notification no. 1/2006-ST. The tribunal overturned the disallowance of credit by the Revenue, citing established legal principles and precedents. The Commissioner (Appeals) erred in dismissing the appeal for lack of evidence, as the legal issue of entitlement to credit was clear. The tribunal allowed the appeal, granting the appellant full credit of service tax paid. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 03 Jan 2020 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390454 The appellate tribunal held that the appellant, a manufacturer of iron and steel articles, was entitled to full credit of service tax paid despite paying 100% instead of the required 25% under notification no. 1/2006-ST. The tribunal overturned the disallowance of credit by the Revenue, citing established legal principles and precedents. The Commissioner (Appeals) erred in dismissing the appeal for lack of evidence, as the legal issue of entitlement to credit was clear. The tribunal allowed the appeal, granting the appellant full credit of service tax paid. Case-Laws Service Tax Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390454