https://www.taxtmi.com/caselaws?id=441275 The tribunal allowed the appeal, setting aside previous rejections of a refund claim for service tax on long-term industrial leases due to lack of required documents. The appellant provided invoices and proof of non-availment of Cenvat credit during the appeal, meeting the evidentiary requirements. Consequently, the tribunal granted the refund claim under Section 104 of the Finance Act, 1994, pertaining to exemptions for service tax on upfront amounts for industrial leases by State Government entities. en-us Fri, 04 Aug 2023 00:00:00 +0530 Sat, 05 Aug 2023 07:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441275 The tribunal allowed the appeal, setting aside previous rejections of a refund claim for service tax on long-term industrial leases due to lack of required documents. The appellant provided invoices and proof of non-availment of Cenvat credit during the appeal, meeting the evidentiary requirements. Consequently, the tribunal granted the refund claim under Section 104 of the Finance Act, 1994, pertaining to exemptions for service tax on upfront amounts for industrial leases by State Government entities. Case-Laws Service Tax Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441275