https://www.taxtmi.com/caselaws?id=408770 The Tribunal allowed the appellant company's refund claim of &8377; 67,446/- for unutilized CENVAT Credit, overturning the Commissioner (Appeals)' decision. The dispute arose due to missing Service Tax Registration numbers on certain debit advices. The Tribunal found that the registration details were indeed present in the documents submitted, contradicting the grounds for denial. Emphasizing the importance of proper documentation, the Tribunal ruled in favor of the appellant, granting the refund and establishing their eligibility based on the evidence provided. en-us Wed, 16 Jun 2021 00:00:00 +0530 Mon, 21 Jun 2021 09:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408770 The Tribunal allowed the appellant company's refund claim of &8377; 67,446/- for unutilized CENVAT Credit, overturning the Commissioner (Appeals)' decision. The dispute arose due to missing Service Tax Registration numbers on certain debit advices. The Tribunal found that the registration details were indeed present in the documents submitted, contradicting the grounds for denial. Emphasizing the importance of proper documentation, the Tribunal ruled in favor of the appellant, granting the refund and establishing their eligibility based on the evidence provided. Case-Laws Service Tax Wed, 16 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408770