https://www.taxtmi.com/caselaws?id=380503 A beneficial service tax refund under Notification No. 12/2013-ST and Notification No. 40/2012-ST could not be denied where the assessee had substantially complied with the prescribed conditions, reversed the credit, and disclosed the reversal in returns. The only deficiency identified was procedural, relating to the time limit for filing the claim, and there was no adverse finding on core eligibility or any statutory violation. The decision states that procedural non-compliance does not defeat substantive entitlement under a refund or exemption notification when the essential conditions are otherwise satisfied. The refund was therefore treated as allowable, with consequential benefits in accordance with law. en-us Thu, 21 Feb 2019 00:00:00 +0530 Thu, 23 May 2019 07:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380503 A beneficial service tax refund under Notification No. 12/2013-ST and Notification No. 40/2012-ST could not be denied where the assessee had substantially complied with the prescribed conditions, reversed the credit, and disclosed the reversal in returns. The only deficiency identified was procedural, relating to the time limit for filing the claim, and there was no adverse finding on core eligibility or any statutory violation. The decision states that procedural non-compliance does not defeat substantive entitlement under a refund or exemption notification when the essential conditions are otherwise satisfied. The refund was therefore treated as allowable, with consequential benefits in accordance with law. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380503