https://www.taxtmi.com/caselaws?id=190717 Refund of service tax on export-related input services cannot be denied solely because an invoice names another unit, where the shipping bill and related export documents identify the claimant unit as the exporter and link the services to the same shipment. The tribunal read the invoices together with the shipping bill and found that the services were used for the claimant's export activity; the nominal mismatch in the invoice description did not defeat the refund claim. The refund was therefore admissible and the appellate rejection was set aside in favour of the assessee. en-us Wed, 25 Sep 2013 00:00:00 +0530 Thu, 23 Feb 2017 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190717 Refund of service tax on export-related input services cannot be denied solely because an invoice names another unit, where the shipping bill and related export documents identify the claimant unit as the exporter and link the services to the same shipment. The tribunal read the invoices together with the shipping bill and found that the services were used for the claimant's export activity; the nominal mismatch in the invoice description did not defeat the refund claim. The refund was therefore admissible and the appellate rejection was set aside in favour of the assessee. Case-Laws Service Tax Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190717