https://www.taxtmi.com/caselaws?id=239475 The Court upheld the rejection of a refund claim under the Central Excise Act, amounting to Rs.85,291, for service tax paid on input services used in exporting goods. The claim was denied due to discrepancies in submitted invoices, indicating the services were not utilized for exports. The appellant's argument for remand based on clerical errors was dismissed, as factual findings supported the rejection. Emphasizing the need for accurate documentation and direct linkage of services to exports for refund eligibility, the Court dismissed the appeal, affirming the inadmissibility of the claim. en-us Mon, 11 Nov 2013 00:00:00 +0530 Tue, 09 Sep 2014 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239475 The Court upheld the rejection of a refund claim under the Central Excise Act, amounting to Rs.85,291, for service tax paid on input services used in exporting goods. The claim was denied due to discrepancies in submitted invoices, indicating the services were not utilized for exports. The appellant's argument for remand based on clerical errors was dismissed, as factual findings supported the rejection. Emphasizing the need for accurate documentation and direct linkage of services to exports for refund eligibility, the Court dismissed the appeal, affirming the inadmissibility of the claim. Case-Laws Service Tax Mon, 11 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239475