https://www.taxtmi.com/caselaws?id=771262 Contractual reimbursement of service tax was supported by challans, debit notes and invoices, and those documents were sufficient proof under the contracts. The respondent's ability to take CENVAT credit confirmed that reimbursement should have followed once the evidence was furnished. Although the contracts did not expressly provide for interest, the delayed payment in a commercial transaction justified reasonable interest as damages, and the court exercised equitable discretion under Section 34 of the Code of Civil Procedure. The refusal to grant any interest was not sustained, and the decree was modified to award reasonable interest on the reimbursed amount. en-us Fri, 16 May 2025 00:00:00 +0530 Fri, 23 May 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771262 Contractual reimbursement of service tax was supported by challans, debit notes and invoices, and those documents were sufficient proof under the contracts. The respondent's ability to take CENVAT credit confirmed that reimbursement should have followed once the evidence was furnished. Although the contracts did not expressly provide for interest, the delayed payment in a commercial transaction justified reasonable interest as damages, and the court exercised equitable discretion under Section 34 of the Code of Civil Procedure. The refusal to grant any interest was not sustained, and the decree was modified to award reasonable interest on the reimbursed amount. Case-Laws Service Tax Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771262