https://www.taxtmi.com/caselaws?id=393113 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for Service Tax. It found that the rejected amount was for services used beyond the manufacturing premises for export, with invoices containing all necessary details. The Tribunal upheld the validity of the invoices and the C.A. Certificate, emphasizing that a clerical error should not lead to rejection. Additionally, it recognized the role of banking and financial services in the export process, supported by legal precedents and a Bank realization certificate, ultimately allowing the appeal on 15/01/2020. en-us Wed, 15 Jan 2020 00:00:00 +0530 Fri, 06 Mar 2020 11:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393113 The Tribunal allowed the appeal, setting aside the rejection of the refund claim for Service Tax. It found that the rejected amount was for services used beyond the manufacturing premises for export, with invoices containing all necessary details. The Tribunal upheld the validity of the invoices and the C.A. Certificate, emphasizing that a clerical error should not lead to rejection. Additionally, it recognized the role of banking and financial services in the export process, supported by legal precedents and a Bank realization certificate, ultimately allowing the appeal on 15/01/2020. Case-Laws Service Tax Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393113