https://www.taxtmi.com/caselaws?id=395748 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)' decision to deny the refund claim. The Tribunal held that the rejection based on non-mention of the service provider's registration number in invoices was unsustainable, as the services were used for export. Additionally, the refund claim was not time-barred as it was filed within the extended period. The lack of correlation between the refund claims and export documents for GTA service and storage/warehousing services was deemed unjustified. The Tribunal granted the necessary reliefs and concluded in favor of the appellant. en-us Thu, 04 Jun 2020 00:00:00 +0530 Fri, 26 Feb 2021 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395748 The Tribunal allowed the appeal, overturning the Commissioner (Appeals)' decision to deny the refund claim. The Tribunal held that the rejection based on non-mention of the service provider's registration number in invoices was unsustainable, as the services were used for export. Additionally, the refund claim was not time-barred as it was filed within the extended period. The lack of correlation between the refund claims and export documents for GTA service and storage/warehousing services was deemed unjustified. The Tribunal granted the necessary reliefs and concluded in favor of the appellant. Case-Laws Service Tax Thu, 04 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395748