https://www.taxtmi.com/caselaws?id=426404 The appeal was filed against the rejection of a refund claim of service tax under Section 102 of the Finance Act, 1994, related to services provided to military establishments. The appellant, unable to produce full contract texts due to sensitivity, presented certificates of Garrison Engineers. The rejection based solely on missing contracts was deemed incorrect. The lower authorities' failure to consider the certificates led to a partial allowance of the appeal through remand. The appellant acknowledged ineligibility for refund claims post-2015. The impugned order was set aside, emphasizing the importance of considering all relevant evidence for fair adjudication. en-us Thu, 28 Jul 2022 00:00:00 +0530 Wed, 17 Aug 2022 08:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426404 The appeal was filed against the rejection of a refund claim of service tax under Section 102 of the Finance Act, 1994, related to services provided to military establishments. The appellant, unable to produce full contract texts due to sensitivity, presented certificates of Garrison Engineers. The rejection based solely on missing contracts was deemed incorrect. The lower authorities' failure to consider the certificates led to a partial allowance of the appeal through remand. The appellant acknowledged ineligibility for refund claims post-2015. The impugned order was set aside, emphasizing the importance of considering all relevant evidence for fair adjudication. Case-Laws Service Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426404