https://www.taxtmi.com/caselaws?id=1454 The appeal was allowed, setting aside the lower authority's decision to reject rebate claims. The judgment clarified that the appellants, an STP unit registered in the customs division, were eligible for rebate on input services used for exported output services. It was emphasized that call center services provided were taxable despite being exempt from service tax, making them eligible for rebate under relevant notifications. Procedural requirements were deemed secondary to ensuring the appellants received the intended benefit, directing the lower authority to verify export service nature and grant rebate upon satisfaction of bank realization details. en-us Tue, 20 Mar 2007 00:00:00 +0530 Mon, 30 Jun 2008 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1454 The appeal was allowed, setting aside the lower authority's decision to reject rebate claims. The judgment clarified that the appellants, an STP unit registered in the customs division, were eligible for rebate on input services used for exported output services. It was emphasized that call center services provided were taxable despite being exempt from service tax, making them eligible for rebate under relevant notifications. Procedural requirements were deemed secondary to ensuring the appellants received the intended benefit, directing the lower authority to verify export service nature and grant rebate upon satisfaction of bank realization details. Case-Laws Service Tax Tue, 20 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1454