https://www.taxtmi.com/caselaws?id=342114 In export-service refund claims, limitation must be computed in line with the export-refund scheme and not shifted merely because input service tax was paid earlier; the limitation objection was rejected. Non-registration of certain premises did not bar refund or credit where the services were actually used in exporting taxable services and the export proceeds were realised in convertible foreign exchange; the denial on that ground was set aside. Rent-a-Cab Operator Service used to transport employees for conferences or training was treated as an eligible input service because it supported business activity; the disallowance was unsustainable. The order denying rebate was set aside and refund with interest was directed. en-us Thu, 06 Apr 2017 00:00:00 +0530 Mon, 01 Jan 2018 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342114 In export-service refund claims, limitation must be computed in line with the export-refund scheme and not shifted merely because input service tax was paid earlier; the limitation objection was rejected. Non-registration of certain premises did not bar refund or credit where the services were actually used in exporting taxable services and the export proceeds were realised in convertible foreign exchange; the denial on that ground was set aside. Rent-a-Cab Operator Service used to transport employees for conferences or training was treated as an eligible input service because it supported business activity; the disallowance was unsustainable. The order denying rebate was set aside and refund with interest was directed. Case-Laws Service Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342114