https://www.taxtmi.com/caselaws?id=790949 Transitional credit could not be denied where the record showed payment and deposit of service tax in relation to the lease transaction, including a certificate confirming deposit, and the appellate authority failed to consider that material. The High Court held that this omission reflected non-application of mind and that the rejection order was unsustainable on the reasons recorded. The impugned order-in-appeal and order-in-original were quashed, and the matter was remanded for de novo consideration after granting the petitioner a personal hearing. en-us Thu, 23 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790949 Transitional credit could not be denied where the record showed payment and deposit of service tax in relation to the lease transaction, including a certificate confirming deposit, and the appellate authority failed to consider that material. The High Court held that this omission reflected non-application of mind and that the rejection order was unsustainable on the reasons recorded. The impugned order-in-appeal and order-in-original were quashed, and the matter was remanded for de novo consideration after granting the petitioner a personal hearing. Case-Laws GST Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790949