https://www.taxtmi.com/caselaws?id=264114 The Tribunal remanded the case to the adjudicating authority for reconsideration of the refund claim regarding the rejection under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 41/2007-S.T. The Tribunal emphasized a liberal interpretation of the notification, allowing the refund claim despite procedural lapses if the exporter can demonstrate payment of Service Tax on services used for export. The appellant was given the opportunity to provide additional evidence to support their claim within six weeks for a comprehensive review by the adjudicating authority. en-us Tue, 02 Sep 2014 00:00:00 +0530 Thu, 17 Sep 2015 08:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264114 The Tribunal remanded the case to the adjudicating authority for reconsideration of the refund claim regarding the rejection under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 41/2007-S.T. The Tribunal emphasized a liberal interpretation of the notification, allowing the refund claim despite procedural lapses if the exporter can demonstrate payment of Service Tax on services used for export. The appellant was given the opportunity to provide additional evidence to support their claim within six weeks for a comprehensive review by the adjudicating authority. Case-Laws Service Tax Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264114