https://www.taxtmi.com/caselaws?id=767047 The Appellate Tribunal remanded the case concerning the appellant's claim for a refund of Service Tax paid to KINFRA, citing the need for further evidence. The Tribunal instructed the appellant to provide a certificate from a Chartered Accountant confirming KINFRA's non-availment of Cenvat credit. Upon submission and verification of this certificate, the Adjudication Authority is to reconsider the refund claim and issue the refund with any applicable relief within three months. The Appeals were allowed for reconsideration based on this directive. en-us Fri, 14 Feb 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767047 The Appellate Tribunal remanded the case concerning the appellant's claim for a refund of Service Tax paid to KINFRA, citing the need for further evidence. The Tribunal instructed the appellant to provide a certificate from a Chartered Accountant confirming KINFRA's non-availment of Cenvat credit. Upon submission and verification of this certificate, the Adjudication Authority is to reconsider the refund claim and issue the refund with any applicable relief within three months. The Appeals were allowed for reconsideration based on this directive. Case-Laws Service Tax Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767047