https://www.taxtmi.com/caselaws?id=272294 Refund of service tax under Notification No. 41/2007-ST could not be denied merely because the input services were availed before export or because no one-to-one correlation with exports was shown. The notification was construed as an export incentive intended to support exports, and a technical objection could not defeat the substantive relief where export was the assessee's sole activity and there were no domestic clearances. As the notification did not require a direct matching between each input service and each export, the assessee remained entitled to refund. en-us Wed, 07 Oct 2015 00:00:00 +0530 Wed, 14 Sep 2016 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272294 Refund of service tax under Notification No. 41/2007-ST could not be denied merely because the input services were availed before export or because no one-to-one correlation with exports was shown. The notification was construed as an export incentive intended to support exports, and a technical objection could not defeat the substantive relief where export was the assessee's sole activity and there were no domestic clearances. As the notification did not require a direct matching between each input service and each export, the assessee remained entitled to refund. Case-Laws Service Tax Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272294