https://www.taxtmi.com/caselaws?id=244882 Refund under Notification No. 41/07 could not be denied where the exported services were actually availed, service tax had been paid, and the prescribed refund conditions were satisfied. Applying the CBEC circular, the relevant enquiries were limited to tax payment, actual receipt of services, and compliance with the notification's requirements. As those conditions were met on the facts, the refund claim was admissible and the objection in the impugned order was not sufficient to reject it. en-us Wed, 04 Dec 2013 00:00:00 +0530 Wed, 14 Oct 2015 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244882 Refund under Notification No. 41/07 could not be denied where the exported services were actually availed, service tax had been paid, and the prescribed refund conditions were satisfied. Applying the CBEC circular, the relevant enquiries were limited to tax payment, actual receipt of services, and compliance with the notification's requirements. As those conditions were met on the facts, the refund claim was admissible and the objection in the impugned order was not sufficient to reject it. Case-Laws Service Tax Wed, 04 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244882