https://www.taxtmi.com/caselaws?id=767047 Section 104 of the Finance Act, 1994, as introduced by the Finance Act, 2017, exempted specified long-term lease transactions and provided refund of service tax collected during the relevant period. The refund claim was rejected because there was no proof that the recipient had not availed CENVAT credit on the tax paid. As the appellants were willing to furnish a certificate and supporting documents from the recipient to verify non-availment, the matter required further factual examination. The dispute was remanded to the adjudicating authority for de novo consideration and verification of the documents, with directions to grant refund and consequential relief if the claim is established. en-us Fri, 14 Feb 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767047 Section 104 of the Finance Act, 1994, as introduced by the Finance Act, 2017, exempted specified long-term lease transactions and provided refund of service tax collected during the relevant period. The refund claim was rejected because there was no proof that the recipient had not availed CENVAT credit on the tax paid. As the appellants were willing to furnish a certificate and supporting documents from the recipient to verify non-availment, the matter required further factual examination. The dispute was remanded to the adjudicating authority for de novo consideration and verification of the documents, with directions to grant refund and consequential relief if the claim is established. Case-Laws Service Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767047