https://www.taxtmi.com/caselaws?id=264951 Under the export refund scheme, refund of input service tax cannot be denied merely because the input-service invoices are dated before the export period or before the declaration, where the declaration was filed and the input services were otherwise used in providing exported taxable services. The timing gap was treated as a normal feature of continuous business activity and, by itself, did not defeat eligibility under Notification No. 12/2005 read with Rule 5 of the Export of Service Rules, 2005. The rejection based only on temporal mismatch was therefore unsustainable, and the accompanying breach of natural justice was also noted. 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 Under the export refund scheme, refund of input service tax cannot be denied merely because the input-service invoices are dated before the export period or before the declaration, where the declaration was filed and the input services were otherwise used in providing exported taxable services. The timing gap was treated as a normal feature of continuous business activity and, by itself, did not defeat eligibility under Notification No. 12/2005 read with Rule 5 of the Export of Service Rules, 2005. The rejection based only on temporal mismatch was therefore unsustainable, and the accompanying breach of natural justice was also noted. Case-Laws Service Tax Tue, 30 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264951