https://www.taxtmi.com/caselaws?id=345786 Refund of accumulated Cenvat credit for an exporter of services under Rule 5 could not be denied merely for alleged non-production of invoices and challans or for technical non-compliance with invoice particulars. The Tribunal noted that the relevant documents were stated to have been produced but were not properly examined by the lower authorities, and that omission of the service provider's registration number on some invoices was a technical lapse where receipt and use of input services could otherwise be established. The refund rejection was therefore not sustained on the existing record, and the matter was remanded for fresh consideration after hearing the appellant. en-us Fri, 10 Mar 2017 00:00:00 +0530 Thu, 27 Jul 2017 08:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345786 Refund of accumulated Cenvat credit for an exporter of services under Rule 5 could not be denied merely for alleged non-production of invoices and challans or for technical non-compliance with invoice particulars. The Tribunal noted that the relevant documents were stated to have been produced but were not properly examined by the lower authorities, and that omission of the service provider's registration number on some invoices was a technical lapse where receipt and use of input services could otherwise be established. The refund rejection was therefore not sustained on the existing record, and the matter was remanded for fresh consideration after hearing the appellant. Case-Laws Service Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345786