https://www.taxtmi.com/caselaws?id=269189 The Tribunal allowed the appeal by the assessee, granting them the refund of service tax paid on input services for exports. The Tribunal emphasized that the definition of "input service" under the Cenvat Credit Rules is crucial in determining the refund's admissibility, and procedural requirements should not override substantive law. Despite procedural delays in registration, the Tribunal found the assessee entitled to the full refund amount, highlighting that quarterly filing of refund claims by exporters is permissible. The appeal by the Revenue was rejected, affirming the validity of the refund claimed by the assessee. en-us Fri, 27 Nov 2015 00:00:00 +0530 Tue, 04 Oct 2016 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269189 The Tribunal allowed the appeal by the assessee, granting them the refund of service tax paid on input services for exports. The Tribunal emphasized that the definition of "input service" under the Cenvat Credit Rules is crucial in determining the refund's admissibility, and procedural requirements should not override substantive law. Despite procedural delays in registration, the Tribunal found the assessee entitled to the full refund amount, highlighting that quarterly filing of refund claims by exporters is permissible. The appeal by the Revenue was rejected, affirming the validity of the refund claimed by the assessee. Case-Laws Service Tax Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269189