https://www.taxtmi.com/article/detailed?id=601 Revenue denies service tax refunds on export-related foreign exchange and export-bill/L/C services primarily for lack of evidence that services were obtained from specified provider categories and for non-compliance with invoicing requirements under Rule 4A, or because CENVAT credit is alleged to have been taken. Taxpayers maintain the services were used for export, service tax paid, no CENVAT credit claimed, and that provider certificates and documentary proof support entitlement, urging a liberal, purposive approach to adjudication where banks or authorised dealers issue non-standard invoices. en-us Fri, 11 Dec 2009 12:25:09 +0530 Fri, 11 Dec 2009 17:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=601 Revenue denies service tax refunds on export-related foreign exchange and export-bill/L/C services primarily for lack of evidence that services were obtained from specified provider categories and for non-compliance with invoicing requirements under Rule 4A, or because CENVAT credit is alleged to have been taken. Taxpayers maintain the services were used for export, service tax paid, no CENVAT credit claimed, and that provider certificates and documentary proof support entitlement, urging a liberal, purposive approach to adjudication where banks or authorised dealers issue non-standard invoices. Articles Service Tax Fri, 11 Dec 2009 12:25:09 +0530 https://www.taxtmi.com/article/detailed?id=601