https://www.taxtmi.com/caselaws?id=268545 Refund of service tax under Notification No. 17/2009-ST could not be denied merely because the service invoices and payments were made in the name of a division of the exporter company. The division had no separate registration, PAN or legal personality, and was only part of the company itself; the invoicing and payment details were therefore attributable to the company as the real claimant. The objection based on the absence of original invoices did not displace this substantive position. The refund claim was accordingly sustained and the departmental appeals failed. en-us Fri, 20 Feb 2015 00:00:00 +0530 Fri, 27 Nov 2015 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268545 Refund of service tax under Notification No. 17/2009-ST could not be denied merely because the service invoices and payments were made in the name of a division of the exporter company. The division had no separate registration, PAN or legal personality, and was only part of the company itself; the invoicing and payment details were therefore attributable to the company as the real claimant. The objection based on the absence of original invoices did not displace this substantive position. The refund claim was accordingly sustained and the departmental appeals failed. Case-Laws Service Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268545