https://www.taxtmi.com/caselaws?id=267845 Rebate for exported services under the service tax regime was treated as pari materia with the rebate framework for exported goods, so limitation could not be invoked to reject the claim where the notification did not preserve that restriction in the same manner. Separate claims, jurisdictional objections, and defects in invoices or prior declarations were treated as technical lapses and not sufficient to defeat a substantive rebate claim when export could otherwise be established. The factual nexus between input services and exported services, including correlation of foreign inward remittance certificates and export documents, required fresh verification and was remanded to the original authority. en-us Wed, 13 May 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267845 Rebate for exported services under the service tax regime was treated as pari materia with the rebate framework for exported goods, so limitation could not be invoked to reject the claim where the notification did not preserve that restriction in the same manner. Separate claims, jurisdictional objections, and defects in invoices or prior declarations were treated as technical lapses and not sufficient to defeat a substantive rebate claim when export could otherwise be established. The factual nexus between input services and exported services, including correlation of foreign inward remittance certificates and export documents, required fresh verification and was remanded to the original authority. Case-Laws Service Tax Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267845