https://www.taxtmi.com/caselaws?id=403970 The ITAT allowed the appeal for statistical purposes, ruling in favor of the appellant regarding the deductibility of input service tax credit under section 37(1) of the Act when written off in the books of account. The issue was remanded back to the AO to verify the rejection of the refund claim by the authorities. If evidence of rejection is provided by the appellant, the addition made towards disallowance of service tax written off would be deleted. en-us Mon, 08 Feb 2021 00:00:00 +0530 Fri, 12 Feb 2021 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403970 The ITAT allowed the appeal for statistical purposes, ruling in favor of the appellant regarding the deductibility of input service tax credit under section 37(1) of the Act when written off in the books of account. The issue was remanded back to the AO to verify the rejection of the refund claim by the authorities. If evidence of rejection is provided by the appellant, the addition made towards disallowance of service tax written off would be deleted. Case-Laws Income Tax Mon, 08 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403970