https://www.taxtmi.com/caselaws?id=252934 Refund of service tax on export-related input services cannot be denied merely for technical defects where the documents otherwise establish nexus with exports. Cross-references in shipping bills, invoices and container numbers enabled verification, and computer-generated invoices were accepted in line with the cited precedent and Board circular. Incorrect service classification, registration under a different category, or the absence of word-for-word goods descriptions in CHA invoices was treated as non-fatal when the services were otherwise identifiable as used for export. The orders were set aside and the refund claims were remanded for fresh adjudication on merits after document verification, without insisting on procedural objections alone. en-us Thu, 16 Oct 2014 00:00:00 +0530 Wed, 11 Jan 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252934 Refund of service tax on export-related input services cannot be denied merely for technical defects where the documents otherwise establish nexus with exports. Cross-references in shipping bills, invoices and container numbers enabled verification, and computer-generated invoices were accepted in line with the cited precedent and Board circular. Incorrect service classification, registration under a different category, or the absence of word-for-word goods descriptions in CHA invoices was treated as non-fatal when the services were otherwise identifiable as used for export. The orders were set aside and the refund claims were remanded for fresh adjudication on merits after document verification, without insisting on procedural objections alone. Case-Laws Service Tax Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252934