https://www.taxtmi.com/caselaws?id=360896 Refund of service tax under Notification No. 41/2007-ST was available for taxable input services used in export of goods, and clause (e) required the claim to be filed quarterly within six months from the end of the relevant quarter of export. Where the export of goods and the export-related use of the service were undisputed, filing within that prescribed period satisfied the limitation condition. The later payment of service tax under reverse charge did not affect compliance with the refund filing timeline, so rejection of the claim as time-barred was not sustainable. en-us Thu, 15 Feb 2018 00:00:00 +0530 Fri, 19 Apr 2019 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360896 Refund of service tax under Notification No. 41/2007-ST was available for taxable input services used in export of goods, and clause (e) required the claim to be filed quarterly within six months from the end of the relevant quarter of export. Where the export of goods and the export-related use of the service were undisputed, filing within that prescribed period satisfied the limitation condition. The later payment of service tax under reverse charge did not affect compliance with the refund filing timeline, so rejection of the claim as time-barred was not sustainable. Case-Laws Service Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360896