https://www.taxtmi.com/caselaws?id=288873 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's order. It held that the subsequent reversal of credit did not disqualify the appellant from benefiting under the Notification. The Tribunal found that the appellant had adequately furnished records to confirm non-utilization of credits for services availed under the Notification, satisfying the requirements for abatement. The decision underscored the significance of thorough documentation in tax disputes to demonstrate compliance with exemption notifications. en-us Tue, 24 Sep 2019 00:00:00 +0530 Sat, 04 Jul 2020 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288873 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's order. It held that the subsequent reversal of credit did not disqualify the appellant from benefiting under the Notification. The Tribunal found that the appellant had adequately furnished records to confirm non-utilization of credits for services availed under the Notification, satisfying the requirements for abatement. The decision underscored the significance of thorough documentation in tax disputes to demonstrate compliance with exemption notifications. Case-Laws Service Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288873