https://www.taxtmi.com/caselaws?id=371304 Refund of service tax under Notification No. 41/2012-ST was found admissible where the exporter filed the claim within time, produced original invoices and challans duly certified as required, and remained within the prescribed monetary ceiling. The record showed declaration of receipt and use of the specified services for the relevant shipping bills, proof of service tax payment to the providers, no CENVAT credit having been taken, realisation of export proceeds in convertible foreign exchange, and a clear nexus between the input services and the exports. Compliance with the notification and the related circular instructions was established, so the refund claim succeeded. en-us Tue, 21 Aug 2018 00:00:00 +0530 Mon, 03 Dec 2018 08:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371304 Refund of service tax under Notification No. 41/2012-ST was found admissible where the exporter filed the claim within time, produced original invoices and challans duly certified as required, and remained within the prescribed monetary ceiling. The record showed declaration of receipt and use of the specified services for the relevant shipping bills, proof of service tax payment to the providers, no CENVAT credit having been taken, realisation of export proceeds in convertible foreign exchange, and a clear nexus between the input services and the exports. Compliance with the notification and the related circular instructions was established, so the refund claim succeeded. Case-Laws Service Tax Tue, 21 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371304