https://www.taxtmi.com/caselaws?id=345739 The Tribunal ruled in favor of the appellant, overturning the disallowance of rebate/refund on input services utilized in exporting services under Notification No.12/2005-ST. The appellant's non-registered premises were considered valid for refund claims due to subsequent registration and supporting business activities, following precedent rulings. The Tribunal directed the adjudicating authority to grant the refund with interest within 45 days, allowing the appeals and setting aside the previous disallowance. en-us Tue, 11 Jul 2017 00:00:00 +0530 Wed, 02 Aug 2017 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345739 The Tribunal ruled in favor of the appellant, overturning the disallowance of rebate/refund on input services utilized in exporting services under Notification No.12/2005-ST. The appellant's non-registered premises were considered valid for refund claims due to subsequent registration and supporting business activities, following precedent rulings. The Tribunal directed the adjudicating authority to grant the refund with interest within 45 days, allowing the appeals and setting aside the previous disallowance. Case-Laws Service Tax Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345739