https://www.taxtmi.com/caselaws?id=357682 Notification No. 41/2012-ST allows refund of service tax on specified services used for export of goods. For excisable goods, the relevant services are those used beyond the place of removal; for other goods, the services must be used for export of the goods. A merchant exporter who purchased goods domestically and exported the entire quantity, with the exports reflected in the accounts, satisfied the substantive conditions. Refund could not be denied merely for alleged procedural non-compliance where export and use of services for export were not disputed. en-us Tue, 27 Feb 2018 00:00:00 +0530 Wed, 28 Mar 2018 07:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357682 Notification No. 41/2012-ST allows refund of service tax on specified services used for export of goods. For excisable goods, the relevant services are those used beyond the place of removal; for other goods, the services must be used for export of the goods. A merchant exporter who purchased goods domestically and exported the entire quantity, with the exports reflected in the accounts, satisfied the substantive conditions. Refund could not be denied merely for alleged procedural non-compliance where export and use of services for export were not disputed. Case-Laws Service Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357682