https://www.taxtmi.com/caselaws?id=278975 The case involved a dispute over the denial of a rebate claim of service tax due to non-filing of a declaration before exporting services. The Commissioner (Appeals) ruled in favor of the respondent, stating that the rebate should not be refused solely for this procedural error. Despite the non-filing, the authorities had previously approved rebate claims with post-export declarations containing accurate information. As the current claim involved the same inputs/services without issues, the Revenue had no valid reason to deny the claim based solely on the non-filing of the declaration. The Government upheld the Commissioner (Appeals) decision, rejecting the Revision Application. en-us Mon, 02 Apr 2018 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278975 The case involved a dispute over the denial of a rebate claim of service tax due to non-filing of a declaration before exporting services. The Commissioner (Appeals) ruled in favor of the respondent, stating that the rebate should not be refused solely for this procedural error. Despite the non-filing, the authorities had previously approved rebate claims with post-export declarations containing accurate information. As the current claim involved the same inputs/services without issues, the Revenue had no valid reason to deny the claim based solely on the non-filing of the declaration. The Government upheld the Commissioner (Appeals) decision, rejecting the Revision Application. Case-Laws Service Tax Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278975