https://www.taxtmi.com/caselaws?id=78078 HC dismissed the revenue's appeal and upheld rebate of service tax paid on input services used for export services. The assessee had filed the required declaration on 9.5.2005, while the rebate claims related to the periods 19.4.2005-30.4.2005 and 1.5.2005-31.5.2005. HC held that the condition of filing the declaration was satisfied within a reasonable time and that filing it prior to export was not mandatory. Relying on SC precedent in Mangalore Fertilizers, HC treated the requirement as procedural, condonable for valid reasons, especially for a new rebate benefit. en-us Tue, 03 Aug 2010 00:00:00 +0530 Wed, 19 Nov 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78078 HC dismissed the revenue's appeal and upheld rebate of service tax paid on input services used for export services. The assessee had filed the required declaration on 9.5.2005, while the rebate claims related to the periods 19.4.2005-30.4.2005 and 1.5.2005-31.5.2005. HC held that the condition of filing the declaration was satisfied within a reasonable time and that filing it prior to export was not mandatory. Relying on SC precedent in Mangalore Fertilizers, HC treated the requirement as procedural, condonable for valid reasons, especially for a new rebate benefit. Case-Laws Service Tax Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78078