https://www.taxtmi.com/caselaws?id=365932 Rebate of Service Tax under Notification No. 41/2012-S.T. may not be denied on a technical compliance objection where the exporter could not use Paragraph 2 because the EDI system was not functioning. Paragraph 3, read with the proviso requiring the rebate difference to exceed 20 per cent of the Paragraph 2 amount, was held incapable of defeating substantive entitlement when the alternative filing route was unavailable for reasons beyond the claimant's control. The notification's object is to refund Service Tax actually borne on export-related services, and that purpose prevails where the claim is otherwise supported by the record. The rebate claim was therefore admissible and upheld. en-us Mon, 05 Mar 2018 00:00:00 +0530 Sat, 25 Aug 2018 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365932 Rebate of Service Tax under Notification No. 41/2012-S.T. may not be denied on a technical compliance objection where the exporter could not use Paragraph 2 because the EDI system was not functioning. Paragraph 3, read with the proviso requiring the rebate difference to exceed 20 per cent of the Paragraph 2 amount, was held incapable of defeating substantive entitlement when the alternative filing route was unavailable for reasons beyond the claimant's control. The notification's object is to refund Service Tax actually borne on export-related services, and that purpose prevails where the claim is otherwise supported by the record. The rebate claim was therefore admissible and upheld. Case-Laws Service Tax Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365932