https://www.taxtmi.com/caselaws?id=351061 The Tribunal allowed the appeal in a case concerning the entitlement to a refund of input service tax on banking services for export purposes. The appellant, a jewellery manufacturer and exporter, faced challenges due to having two registered premises with different service tax registration codes. Despite procedural lapses and a mismatch in registration numbers, the Tribunal held that the benefit could not be denied, emphasizing that services provided to the Head office were actually for the factory in Noida. The Tribunal directed the concerned authority to grant the refund with interest within 30 days. en-us Thu, 21 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351061 The Tribunal allowed the appeal in a case concerning the entitlement to a refund of input service tax on banking services for export purposes. The appellant, a jewellery manufacturer and exporter, faced challenges due to having two registered premises with different service tax registration codes. Despite procedural lapses and a mismatch in registration numbers, the Tribunal held that the benefit could not be denied, emphasizing that services provided to the Head office were actually for the factory in Noida. The Tribunal directed the concerned authority to grant the refund with interest within 30 days. Case-Laws Service Tax Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351061