https://www.taxtmi.com/caselaws?id=291203 Refund of service tax under Notification No. 41/2007-S.T. could not be denied merely because each invoice was not separately certified by a Chartered Accountant. The Tribunal treated the certification requirement as evidentiary, intended to confirm that the services were used for exports and paid for by the assessee. A consolidated certificate containing invoice-wise details was held to be sufficient compliance, and the objection that individual certification was mandatory was rejected. The assessee was therefore entitled to the refund. en-us Fri, 13 Sep 2019 00:00:00 +0530 Sat, 31 Oct 2020 19:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291203 Refund of service tax under Notification No. 41/2007-S.T. could not be denied merely because each invoice was not separately certified by a Chartered Accountant. The Tribunal treated the certification requirement as evidentiary, intended to confirm that the services were used for exports and paid for by the assessee. A consolidated certificate containing invoice-wise details was held to be sufficient compliance, and the objection that individual certification was mandatory was rejected. The assessee was therefore entitled to the refund. Case-Laws Service Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291203