https://www.taxtmi.com/caselaws?id=365966 The Tribunal allowed the appeal for refund of unutilized service tax on exported services, overturning the Commissioner(Appeals)'s decision. The Tribunal emphasized that procedural violations cannot deny substantive rights, noting that when invoices are in the name of a branch office and payments are accounted at the Head Office, credit availed is legitimate. The Tribunal found that services were rendered from the Bangalore unit, even though payments were made from the Pune Head Office, supporting the appellant's argument of centralized registration and centralized payments. The decision potentially grants consequential reliefs to the appellant. en-us Tue, 21 Aug 2018 00:00:00 +0530 Tue, 25 Sep 2018 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365966 The Tribunal allowed the appeal for refund of unutilized service tax on exported services, overturning the Commissioner(Appeals)'s decision. The Tribunal emphasized that procedural violations cannot deny substantive rights, noting that when invoices are in the name of a branch office and payments are accounted at the Head Office, credit availed is legitimate. The Tribunal found that services were rendered from the Bangalore unit, even though payments were made from the Pune Head Office, supporting the appellant's argument of centralized registration and centralized payments. The decision potentially grants consequential reliefs to the appellant. Case-Laws Service Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365966