2024 (12) TMI 602

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....Shri Siddharth. B, Advocate for the Appellant. Shri M.A. Jithendra, Asst. Commissioner (AR) for the Respondent. ORDER Heard both sides. 2. This appeal is filed against Order-in-Appeal No.12/2011 dated 30.03.2011 passed by the Commissioner of (Appeals), Large Taxpayer Unit, Bangalore. 3. The short issue involved in the present appeal is admissibility of refund of service tax paid on ....

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....e of TCS in Bombay and the Tribunal had taken the view that appellant is eligible for refund. As regards utilization in authorized operations, the Tribunal had observed that the Committee which gives approval has a representative of the Revenue also as a Member and having approved being part of the Committee, subsequently Revenue cannot take a stand that input services specified and approved have ....