https://www.taxtmi.com/caselaws?id=260822 Refund of service tax under Notification No. 41/2007-ST was treated as admissible where the claimed services, including terminal handling and documentation charges, were actually used in connection with export of goods. The Board circular was applied to clarify that eligibility turns on the taxable services received and their use for export, not on whether the service provider was registered under a different taxable service category. Any defect in the provider's registration was regarded as a procedural lapse, which could not defeat the substantive refund benefit. The distinction between substantive conditions and procedural requirements was therefore applied in favour of the claimant, and the Revenue's objection was rejected. en-us Tue, 24 Feb 2015 00:00:00 +0530 Wed, 24 Jun 2015 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260822 Refund of service tax under Notification No. 41/2007-ST was treated as admissible where the claimed services, including terminal handling and documentation charges, were actually used in connection with export of goods. The Board circular was applied to clarify that eligibility turns on the taxable services received and their use for export, not on whether the service provider was registered under a different taxable service category. Any defect in the provider's registration was regarded as a procedural lapse, which could not defeat the substantive refund benefit. The distinction between substantive conditions and procedural requirements was therefore applied in favour of the claimant, and the Revenue's objection was rejected. Case-Laws Service Tax Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260822