Export-linked service tax refund cannot be denied for procedural defects when services are integrally connected with export activity.

Refund of service tax on export-linked services is available where the services are integrally connected with export activity and the refund claim is otherwise in order. The Tribunal applied the governing circular and the principle that taxes should not burden exports, and held that the supplier's registration certificate is not a condition for refund. Procedural objections about the service provider's registration or the manner in which the services were described could not defeat an otherwise valid claim. The refund was therefore treated as admissible for services used in connection with export.

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Issues: Whether refund of service tax on services connected with export could be denied for want of verification of the service provider's registration or on the ground that the services were not directly shown as meant for export.

Analysis: The Tribunal noted that the claim arose from export-related expenses and that export does not take place without such expenses being integrated with the export activity. It relied on the governing circular clarifying that refund under the exemption notification is available for specified taxable services used for export of goods and that the supplier's registration certificate is not a condition for grant of refund if the claim is otherwise in order. The Tribunal also observed that taxes should not burden exports and followed the principle laid down by the Larger Bench decision relied upon in the order.

Conclusion: The refund on service tax paid for services connected with export was held admissible, and the Revenue's objection based on registration and related procedural grounds was rejected.

Final Conclusion: Export-linked service tax was treated as refundable where the services were integrally connected with export, and procedural lapses of the service provider could not defeat the refund claim.

Ratio Decidendi: Refund of service tax on specified services used for export cannot be denied merely because the supplier's registration is imperfect or because the services are challenged on procedural grounds, so long as the services are otherwise connected with export and the claim is in order.

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