https://www.taxtmi.com/caselaws?id=269861 Rebate of Service Tax paid on exported output services was held to depend on whether tax had been paid on the exported service and whether the conditions of Notification No. 11/2005-S.T. were satisfied. A nexus-based objection relating to input services was treated as inapplicable to a rebate claim for output service, especially where the show-cause notice did not clearly propose that ground for denial. Non-submission of the rebate claim copy was held irrelevant to substantive entitlement. The rejection of rebate was therefore unsustainable, and consequential relief followed. en-us Thu, 19 Mar 2015 00:00:00 +0530 Wed, 23 Dec 2015 08:46:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269861 Rebate of Service Tax paid on exported output services was held to depend on whether tax had been paid on the exported service and whether the conditions of Notification No. 11/2005-S.T. were satisfied. A nexus-based objection relating to input services was treated as inapplicable to a rebate claim for output service, especially where the show-cause notice did not clearly propose that ground for denial. Non-submission of the rebate claim copy was held irrelevant to substantive entitlement. The rejection of rebate was therefore unsustainable, and consequential relief followed. Case-Laws Service Tax Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269861