https://www.taxtmi.com/caselaws?id=268374 The tribunal upheld the lower appellate authority's decision, ruling in favor of the respondent in a dispute over a rebate claim under Rule 5 of Export of Service Rules, 2005. The tribunal determined that the respondent was eligible for the rebate on service tax paid on exported Business Auxiliary Service under Rule 5, emphasizing the taxpayer's choice in such matters. The tribunal found that the non-submission of input service credit documents did not affect the eligibility for the rebate. Consequently, the tribunal rejected the Revenue's appeal and upheld the rebate of service tax paid on export services under Rule 5. en-us Tue, 24 Mar 2015 00:00:00 +0530 Fri, 13 May 2016 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268374 The tribunal upheld the lower appellate authority's decision, ruling in favor of the respondent in a dispute over a rebate claim under Rule 5 of Export of Service Rules, 2005. The tribunal determined that the respondent was eligible for the rebate on service tax paid on exported Business Auxiliary Service under Rule 5, emphasizing the taxpayer's choice in such matters. The tribunal found that the non-submission of input service credit documents did not affect the eligibility for the rebate. Consequently, the tribunal rejected the Revenue's appeal and upheld the rebate of service tax paid on export services under Rule 5. Case-Laws Service Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268374