https://www.taxtmi.com/caselaws?id=352451 The Tribunal allowed all appeals for refund of service tax paid on input services used in software export. The adjudicating authority's rejection based on discrepancies in FIRCs was deemed legally unsustainable as the appellant demonstrated service export, proper accounting, and validation of remittance receipt. The Tribunal emphasized the importance of substantiating claims with proper documentation and adherence to statutory rules, calling for a consistent approach by authorities in assessing refund applications. en-us Mon, 20 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352451 The Tribunal allowed all appeals for refund of service tax paid on input services used in software export. The adjudicating authority's rejection based on discrepancies in FIRCs was deemed legally unsustainable as the appellant demonstrated service export, proper accounting, and validation of remittance receipt. The Tribunal emphasized the importance of substantiating claims with proper documentation and adherence to statutory rules, calling for a consistent approach by authorities in assessing refund applications. Case-Laws Service Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352451