https://www.taxtmi.com/caselaws?id=778187 CESTAT All. allowed the appeal, set aside the impugned order and quashed the demand for service tax, interest and penalty. The tribunal held the appellant validly claimed input tax credit of Rs.1,35,370 based on Chartered Accountant certificates and found the demand founded solely on discrepancies between Form 26AS and ST-3 returns untenable. Revenue cannot presume all Form 26AS receipts are taxable consideration without examining exemptions, abatements or other reasons for the variance. en-us Wed, 10 Sep 2025 00:00:00 +0530 Thu, 11 Sep 2025 12:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778187 CESTAT All. allowed the appeal, set aside the impugned order and quashed the demand for service tax, interest and penalty. The tribunal held the appellant validly claimed input tax credit of Rs.1,35,370 based on Chartered Accountant certificates and found the demand founded solely on discrepancies between Form 26AS and ST-3 returns untenable. Revenue cannot presume all Form 26AS receipts are taxable consideration without examining exemptions, abatements or other reasons for the variance. Case-Laws Service Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778187