https://www.taxtmi.com/highlights?id=60107 Refund of service tax paid as pre-deposit - duty paid under protest - The CA certificate is only a self serving document which cannot be considered as a conclusive proof to decide the issue. Law provides permissible documentary evidences that are accepted by the sanctioning authority and apparently, no effort seems to have been made by the appellant in this regard. - the appellant deserves a second chance - Matter restored back - AT en-us Thu, 14 Oct 2021 16:45:24 +0530 Thu, 14 Oct 2021 16:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60107 Refund of service tax paid as pre-deposit - duty paid under protest - The CA certificate is only a self serving document which cannot be considered as a conclusive proof to decide the issue. Law provides permissible documentary evidences that are accepted by the sanctioning authority and apparently, no effort seems to have been made by the appellant in this regard. - the appellant deserves a second chance - Matter restored back - AT Highlights Service Tax Thu, 14 Oct 2021 16:45:24 +0530 https://www.taxtmi.com/highlights?id=60107