https://www.taxtmi.com/caselaws?id=420065 The appellate authority set aside the initial rejection of a refund claim by a Public Sector Undertaking (PSU) for service tax paid on coordination expenses related to a contract for Armoured Recovery Vehicles (ARVs). Despite factual findings supporting the PSU's claim and a previous order favoring the refund, the adjudicating authority once again denied the refund on procedural grounds. The appellate authority overturned this decision, emphasizing that the service qualified as export service, the ARVs were not taxable, and the tax paid was eligible for refund. The judgment underscores the importance of following appellate directions, preventing unjust denials of refund claims, and applying legal precedents in tax matters. en-us Wed, 23 Mar 2022 00:00:00 +0530 Sat, 26 Mar 2022 08:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420065 The appellate authority set aside the initial rejection of a refund claim by a Public Sector Undertaking (PSU) for service tax paid on coordination expenses related to a contract for Armoured Recovery Vehicles (ARVs). Despite factual findings supporting the PSU's claim and a previous order favoring the refund, the adjudicating authority once again denied the refund on procedural grounds. The appellate authority overturned this decision, emphasizing that the service qualified as export service, the ARVs were not taxable, and the tax paid was eligible for refund. The judgment underscores the importance of following appellate directions, preventing unjust denials of refund claims, and applying legal precedents in tax matters. Case-Laws Service Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420065