https://www.taxtmi.com/caselaws?id=341676 Refund of service tax under Notification No. 41/2007-S.T. could not be denied merely because the assessee furnished a consolidated Chartered Accountant certificate instead of separate certification for each invoice. The certification requirement was treated as satisfied in substance where the certificate identified the invoices and supported the export-use nexus for the services. However, the original authority was still required to verify the invoice numbers against the supporting records, and any invoice not produced or not covered by the certificate would not qualify for refund. The objection to refund therefore failed, subject to verification of documents and recomputation for any uncovered invoices. en-us Fri, 07 Oct 2016 00:00:00 +0530 Fri, 14 Apr 2017 07:01:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341676 Refund of service tax under Notification No. 41/2007-S.T. could not be denied merely because the assessee furnished a consolidated Chartered Accountant certificate instead of separate certification for each invoice. The certification requirement was treated as satisfied in substance where the certificate identified the invoices and supported the export-use nexus for the services. However, the original authority was still required to verify the invoice numbers against the supporting records, and any invoice not produced or not covered by the certificate would not qualify for refund. The objection to refund therefore failed, subject to verification of documents and recomputation for any uncovered invoices. Case-Laws Service Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341676