https://www.taxtmi.com/caselaws?id=339563 Refund of service tax credit for exported services was held to be unavailable where the output services were exported from an unregistered premises, because the refund notification required the claim to be filed before the jurisdictional authority over the registered premises and such fiscal benefit had to be strictly construed. The claimant therefore had to satisfy the mandatory registration condition, which was not met. In export of service cases, the relevant date for limitation was clarified as the date of realisation of foreign exchange. On that basis, the refund claims were found contrary to the governing notification requirements. en-us Tue, 08 Nov 2016 00:00:00 +0530 Wed, 30 Aug 2017 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339563 Refund of service tax credit for exported services was held to be unavailable where the output services were exported from an unregistered premises, because the refund notification required the claim to be filed before the jurisdictional authority over the registered premises and such fiscal benefit had to be strictly construed. The claimant therefore had to satisfy the mandatory registration condition, which was not met. In export of service cases, the relevant date for limitation was clarified as the date of realisation of foreign exchange. On that basis, the refund claims were found contrary to the governing notification requirements. Case-Laws Service Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339563