https://www.taxtmi.com/caselaws?id=265241 Refund of service tax could not be denied merely for non-compliance with a technical documentary requirement where the record otherwise showed receipt of the taxable services, payment of tax by the service provider, and use of the services for export of goods. Missing stamp or registration particulars on some bills was treated as a clerical lapse and not a failure of the substantive refund conditions. The documentary defect did not override the factual proof supporting the claim, so denial of refund was unsustainable. en-us Tue, 07 Apr 2015 00:00:00 +0530 Fri, 16 Oct 2015 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265241 Refund of service tax could not be denied merely for non-compliance with a technical documentary requirement where the record otherwise showed receipt of the taxable services, payment of tax by the service provider, and use of the services for export of goods. Missing stamp or registration particulars on some bills was treated as a clerical lapse and not a failure of the substantive refund conditions. The documentary defect did not override the factual proof supporting the claim, so denial of refund was unsustainable. Case-Laws Service Tax Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265241