https://www.taxtmi.com/caselaws?id=218102 Refund under Notification No. 9/2009-S.T. could not be denied merely because service tax was paid on debit notes instead of invoices, bills or challans, where the services were actually received, utilised and paid for and the other notification conditions were satisfied. The Tribunal treated the objection under Rule 4(a) of the Service Tax Rules, 1994 as formal, noting that no specific defect in the debit notes was shown apart from their label. It held that the nomenclature of the supporting document cannot defeat a beneficial refund claim when the notification does not impose that restriction and the substantive requirements are otherwise met. en-us Tue, 17 Jan 2012 00:00:00 +0530 Sat, 03 Nov 2012 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218102 Refund under Notification No. 9/2009-S.T. could not be denied merely because service tax was paid on debit notes instead of invoices, bills or challans, where the services were actually received, utilised and paid for and the other notification conditions were satisfied. The Tribunal treated the objection under Rule 4(a) of the Service Tax Rules, 1994 as formal, noting that no specific defect in the debit notes was shown apart from their label. It held that the nomenclature of the supporting document cannot defeat a beneficial refund claim when the notification does not impose that restriction and the substantive requirements are otherwise met. Case-Laws Service Tax Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218102