https://www.taxtmi.com/caselaws?id=354356 Exemption under Notification No. 18/2009-ST applies where taxable services are used for export of goods, and procedural lapses should not defeat the substantive benefit once export and service utilisation are shown. The entitlement, however, depends on production of adequate documents and records proving that the goods were actually exported and that the disputed services supported that export. As the required material had not been produced before the original authority, the claim required fresh verification. The matter was remanded so the assessee could establish export and utilisation of services before the original authority. en-us Mon, 18 Dec 2017 00:00:00 +0530 Thu, 25 Jan 2018 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354356 Exemption under Notification No. 18/2009-ST applies where taxable services are used for export of goods, and procedural lapses should not defeat the substantive benefit once export and service utilisation are shown. The entitlement, however, depends on production of adequate documents and records proving that the goods were actually exported and that the disputed services supported that export. As the required material had not been produced before the original authority, the claim required fresh verification. The matter was remanded so the assessee could establish export and utilisation of services before the original authority. Case-Laws Service Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354356