https://www.taxtmi.com/caselaws?id=794488 Service tax demand based on discrepancies between balance sheet receipts and ST-3 returns required fresh reconciliation because the figures were said to arise from different accounting bases and the record needed verification of receipts, advances and tax payments. The demand was set aside and remanded for fresh adjudication. Denial of Cenvat credit claimed alongside abatement under Notification No. 26/2012-ST also turned on factual verification, including eligibility and nexus with output services, so it was likewise remanded for reconsideration. The impugned order was annulled and the matters were returned for a fresh decision after opportunity to produce supporting documents and evidence. en-us Fri, 03 Jul 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794488 Service tax demand based on discrepancies between balance sheet receipts and ST-3 returns required fresh reconciliation because the figures were said to arise from different accounting bases and the record needed verification of receipts, advances and tax payments. The demand was set aside and remanded for fresh adjudication. Denial of Cenvat credit claimed alongside abatement under Notification No. 26/2012-ST also turned on factual verification, including eligibility and nexus with output services, so it was likewise remanded for reconsideration. The impugned order was annulled and the matters were returned for a fresh decision after opportunity to produce supporting documents and evidence. Case-Laws Service Tax Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794488