https://www.taxtmi.com/caselaws?id=208105 Refund of service tax under Notification No. 41/2007-ST for input services used in export of goods cannot be denied on purely procedural objections. Where the services were received for export and service tax payment was not in dispute, a mismatch between the name on the shipping bill and the CHA who paid the tax, or the fact that the service provider was registered under a different service category, did not defeat the claim. Board Circular No. 112/6/2009-ST clarified that supplier registration certificates need not be separately verified for this refund, and any registration-related lapse by the service provider is to be addressed independently. The assessees were therefore entitled to the refund. en-us Tue, 28 Jun 2011 00:00:00 +0530 Thu, 23 Feb 2012 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208105 Refund of service tax under Notification No. 41/2007-ST for input services used in export of goods cannot be denied on purely procedural objections. Where the services were received for export and service tax payment was not in dispute, a mismatch between the name on the shipping bill and the CHA who paid the tax, or the fact that the service provider was registered under a different service category, did not defeat the claim. Board Circular No. 112/6/2009-ST clarified that supplier registration certificates need not be separately verified for this refund, and any registration-related lapse by the service provider is to be addressed independently. The assessees were therefore entitled to the refund. Case-Laws Service Tax Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208105