https://www.taxtmi.com/caselaws?id=33878 Denial and recovery of service tax credit required fresh examination because the key factual issues were not verified on merits. The appellate authority had treated the lapse as merely technical, but 67 bills on which credit was claimed were never produced for verification. The timing of credit on 14 bills also needed examination to determine whether credit was taken before payment of tax on the input service, which would affect admissibility under the credit rule. The appellate order was vacated and the matter was remanded to the Commissioner (Appeals) for a reasoned decision after verification of these unresolved issues. en-us Fri, 05 Sep 2008 00:00:00 +0530 Wed, 09 Sep 2009 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33878 Denial and recovery of service tax credit required fresh examination because the key factual issues were not verified on merits. The appellate authority had treated the lapse as merely technical, but 67 bills on which credit was claimed were never produced for verification. The timing of credit on 14 bills also needed examination to determine whether credit was taken before payment of tax on the input service, which would affect admissibility under the credit rule. The appellate order was vacated and the matter was remanded to the Commissioner (Appeals) for a reasoned decision after verification of these unresolved issues. Case-Laws Service Tax Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33878