https://www.taxtmi.com/highlights?id=70868 Refund of service tax - unjust enrichment - deposit by mistake for construction of individual/independent residential houses - Commissioner (appeals) rejected the application on the ground which was not the part of Show Cause notice - Further, the Commissioner (Appeals) observed that the appellant may have taken the CENVAT credit and utilized the same for output services. The inference is based on conjectures and not on facts. - Refund allowed - AT en-us Thu, 13 Jul 2023 08:22:09 +0530 Thu, 13 Jul 2023 08:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70868 Refund of service tax - unjust enrichment - deposit by mistake for construction of individual/independent residential houses - Commissioner (appeals) rejected the application on the ground which was not the part of Show Cause notice - Further, the Commissioner (Appeals) observed that the appellant may have taken the CENVAT credit and utilized the same for output services. The inference is based on conjectures and not on facts. - Refund allowed - AT Highlights Service Tax Thu, 13 Jul 2023 08:22:09 +0530 https://www.taxtmi.com/highlights?id=70868