https://www.taxtmi.com/caselaws?id=409537 Refund under Notification No. 41/2012-ST for service tax paid on specified taxable services used in export of goods was held not to fail on technical objections where the substantive conditions were otherwise met. The record showed scrutiny of shipping bills, invoices and supporting documents, and the refund had already been sanctioned after acceptance of the claim's core eligibility. The alleged absence of a cross-objection and the later availability of a Chartered Accountant's certificate were treated as curable defects, not as grounds to defeat the refund. As export of goods and payment of service tax on the relevant input services were undisputed, the substantive exemption benefit could not be denied on procedural grounds. en-us Fri, 09 Jul 2021 00:00:00 +0530 Tue, 01 Feb 2022 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409537 Refund under Notification No. 41/2012-ST for service tax paid on specified taxable services used in export of goods was held not to fail on technical objections where the substantive conditions were otherwise met. The record showed scrutiny of shipping bills, invoices and supporting documents, and the refund had already been sanctioned after acceptance of the claim's core eligibility. The alleged absence of a cross-objection and the later availability of a Chartered Accountant's certificate were treated as curable defects, not as grounds to defeat the refund. As export of goods and payment of service tax on the relevant input services were undisputed, the substantive exemption benefit could not be denied on procedural grounds. Case-Laws Service Tax Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409537