https://www.taxtmi.com/caselaws?id=278975 Rebate of service tax on input services used for export of services could not be refused solely because the declaration was filed after export. The declaration requirement was treated as procedural, while the substantive eligibility conditions under the notification remained distinct and were satisfied where export of taxable services and use of duty- and tax-paid input services were undisputed. Post-export filing with the rebate claim was sufficient, especially since similar claims had earlier been sanctioned on the same basis. The notification's object was to grant export-related rebate, so a technical delay in filing the declaration did not justify rejection of the claim. 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 Rebate of service tax on input services used for export of services could not be refused solely because the declaration was filed after export. The declaration requirement was treated as procedural, while the substantive eligibility conditions under the notification remained distinct and were satisfied where export of taxable services and use of duty- and tax-paid input services were undisputed. Post-export filing with the rebate claim was sufficient, especially since similar claims had earlier been sanctioned on the same basis. The notification's object was to grant export-related rebate, so a technical delay in filing the declaration did not justify rejection of the claim. Case-Laws Service Tax Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278975