https://www.taxtmi.com/caselaws?id=325602 Refund of service tax on input services used for export cannot be denied merely because the supplier's invoice did not describe the services as Port Services or because the supplier was not classified under that category. The refund notification was read as requiring actual payment of service tax on eligible export-related services, not proof that the service provider held the same registration or classification. Procedural defects in the supplier's documentation were treated as curable and not fatal to the exporter's substantive refund claim. The supporting circular was applied to confirm that the exporter's entitlement should not be defeated by the provider's separate procedural lapse, and the refund claim was allowed. en-us Thu, 03 Mar 2016 00:00:00 +0530 Mon, 21 Mar 2016 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325602 Refund of service tax on input services used for export cannot be denied merely because the supplier's invoice did not describe the services as Port Services or because the supplier was not classified under that category. The refund notification was read as requiring actual payment of service tax on eligible export-related services, not proof that the service provider held the same registration or classification. Procedural defects in the supplier's documentation were treated as curable and not fatal to the exporter's substantive refund claim. The supporting circular was applied to confirm that the exporter's entitlement should not be defeated by the provider's separate procedural lapse, and the refund claim was allowed. Case-Laws Service Tax Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325602