https://www.taxtmi.com/caselaws?id=264951 The Tribunal allowed the appeal, setting aside the rejection of the refund claim under Notification No. 12/2005 for input Service Tax used in exported services. The Tribunal emphasized the need to prove the actual use of input services in exported services, acknowledged the natural time lag between invoice dates and export dates, and rejected unfounded doubts on input service use. Additionally, the Tribunal supported the appellant's contention of a lack of proper show cause notice, finding a violation of natural justice principles. The ruling upheld the validity of the refund claim, emphasizing procedural adherence and due process. en-us Tue, 30 Dec 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264951 The Tribunal allowed the appeal, setting aside the rejection of the refund claim under Notification No. 12/2005 for input Service Tax used in exported services. The Tribunal emphasized the need to prove the actual use of input services in exported services, acknowledged the natural time lag between invoice dates and export dates, and rejected unfounded doubts on input service use. Additionally, the Tribunal supported the appellant's contention of a lack of proper show cause notice, finding a violation of natural justice principles. The ruling upheld the validity of the refund claim, emphasizing procedural adherence and due process. Case-Laws Service Tax Tue, 30 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264951