https://www.taxtmi.com/caselaws?id=270467 Refund under Notification No. 41/2007-ST could not be denied merely for non-compliance with documentary conditions where the nexus between the input services and export goods was otherwise demonstrable. The notification conditions were treated as evidentiary requirements to establish correlation, not rigid bars defeating refund on technical lapses. Because the invoices, shipping bills, lorry receipts and other corroborative records had not been fully examined, the matter required fresh verification. The case was remanded to the Original Adjudicating Authority for de novo consideration and document review. en-us Thu, 05 Nov 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270467 Refund under Notification No. 41/2007-ST could not be denied merely for non-compliance with documentary conditions where the nexus between the input services and export goods was otherwise demonstrable. The notification conditions were treated as evidentiary requirements to establish correlation, not rigid bars defeating refund on technical lapses. Because the invoices, shipping bills, lorry receipts and other corroborative records had not been fully examined, the matter required fresh verification. The case was remanded to the Original Adjudicating Authority for de novo consideration and document review. Case-Laws Service Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270467