https://www.taxtmi.com/caselaws?id=450857 CESTAT Hyderabad allowed the appeal for refund of service tax paid on cancelled transactions in the post-GST era. The tribunal followed a coordinate bench decision from Delhi, holding that where no service was ultimately provided due to cancellation and refunds were made to buyers, the assessee was entitled to credit under Rule 6(3) of Service Tax Rules read with Section 142(3) of CGST Act. The original rejection order was set aside as erroneous, and the authority was directed to grant refund with interest within 45 days. en-us Mon, 04 Mar 2024 00:00:00 +0530 Fri, 15 Mar 2024 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450857 CESTAT Hyderabad allowed the appeal for refund of service tax paid on cancelled transactions in the post-GST era. The tribunal followed a coordinate bench decision from Delhi, holding that where no service was ultimately provided due to cancellation and refunds were made to buyers, the assessee was entitled to credit under Rule 6(3) of Service Tax Rules read with Section 142(3) of CGST Act. The original rejection order was set aside as erroneous, and the authority was directed to grant refund with interest within 45 days. Case-Laws Service Tax Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450857