https://www.taxtmi.com/caselaws?id=328701 Refund of service tax under Notification No. 41/2007-ST could not be denied solely because supporting invoices lacked prescribed particulars, where the claimant produced certificates and other material indicating use of the services for export of finished goods. The absence of some invoice details required factual verification of the nexus between the taxed services and export activity, rather than outright rejection without examining the evidence. The matter was therefore remanded to the original authority for fresh consideration after permitting the appellant to file supporting documents. en-us Fri, 27 May 2016 00:00:00 +0530 Fri, 10 Jun 2016 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328701 Refund of service tax under Notification No. 41/2007-ST could not be denied solely because supporting invoices lacked prescribed particulars, where the claimant produced certificates and other material indicating use of the services for export of finished goods. The absence of some invoice details required factual verification of the nexus between the taxed services and export activity, rather than outright rejection without examining the evidence. The matter was therefore remanded to the original authority for fresh consideration after permitting the appellant to file supporting documents. Case-Laws Service Tax Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328701