https://www.taxtmi.com/caselaws?id=442794 The appeal was dismissed, affirming the Commissioner (A)'s decision regarding the eligibility of the refund claim and the necessity for verification before sanctioning the refund. The respondent, a 100% EOU, was found eligible for CENVAT credit based on ISD invoices and for the refund of unutilised CENVAT credit, subject to submitting verification certificates from service tax authorities. The Tribunal upheld the Commissioner's order, emphasizing the importance of verification in finalizing refund claims and rejecting the Revenue's arguments disputing the facts considered in the decision. en-us Wed, 23 Aug 2023 00:00:00 +0530 Mon, 11 Sep 2023 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442794 The appeal was dismissed, affirming the Commissioner (A)'s decision regarding the eligibility of the refund claim and the necessity for verification before sanctioning the refund. The respondent, a 100% EOU, was found eligible for CENVAT credit based on ISD invoices and for the refund of unutilised CENVAT credit, subject to submitting verification certificates from service tax authorities. The Tribunal upheld the Commissioner's order, emphasizing the importance of verification in finalizing refund claims and rejecting the Revenue's arguments disputing the facts considered in the decision. Case-Laws Service Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442794