https://www.taxtmi.com/caselaws?id=180812 Refund under the export service tax scheme cannot be denied for minor invoice defects or other curable procedural lapses where export documents and supporting records show that the taxed services, including courier, storage, warehousing and CHA services, were used for exports and tax was paid. The scheme is intended to neutralise domestic tax on exports, so rigid insistence on form cannot defeat an otherwise eligible claim. However, relief is time-bound: CHA service refund is not available for the period before that service was brought within the refund framework, so the claim for January 2008 to March 2008 fails. en-us Fri, 20 Mar 2015 00:00:00 +0530 Tue, 17 May 2016 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180812 Refund under the export service tax scheme cannot be denied for minor invoice defects or other curable procedural lapses where export documents and supporting records show that the taxed services, including courier, storage, warehousing and CHA services, were used for exports and tax was paid. The scheme is intended to neutralise domestic tax on exports, so rigid insistence on form cannot defeat an otherwise eligible claim. However, relief is time-bound: CHA service refund is not available for the period before that service was brought within the refund framework, so the claim for January 2008 to March 2008 fails. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180812