https://www.taxtmi.com/caselaws?id=359221 The Appellate Tribunal CESTAT New Delhi allowed the appeal filed by the assessee against the rejection of a refund claim for Service Tax paid on services used for export. The Tribunal considered previous decisions where similar refund claims were allowed, emphasizing the importance of invoices and payment by the service provider. Despite the rejection of the refund claim on commission citing an exemption notification, the Tribunal held that since the tax was paid, the refund could not be denied. The Tribunal set aside the lower authorities' decision and granted the refund, showcasing a thorough analysis of legal provisions and precedents. en-us Tue, 03 Apr 2018 00:00:00 +0530 Wed, 25 Apr 2018 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359221 The Appellate Tribunal CESTAT New Delhi allowed the appeal filed by the assessee against the rejection of a refund claim for Service Tax paid on services used for export. The Tribunal considered previous decisions where similar refund claims were allowed, emphasizing the importance of invoices and payment by the service provider. Despite the rejection of the refund claim on commission citing an exemption notification, the Tribunal held that since the tax was paid, the refund could not be denied. The Tribunal set aside the lower authorities' decision and granted the refund, showcasing a thorough analysis of legal provisions and precedents. Case-Laws Service Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359221