https://www.taxtmi.com/caselaws?id=426751 Refund of Service Tax on specified services used exclusively for export of goods could not be curtailed on a pro-rata basis merely because the services related to a period beyond the actual export month. The notification was read as a beneficial export incentive: once the exporter established that the goods were exported, the services were used for export activity, and tax had been paid on the specified services, eligibility was not defeated by the timing of service receipt alone. The stated effect was that, where the notification's conditions are otherwise satisfied, refund cannot be denied or restricted on a period-based pro-rata theory. en-us Tue, 23 Aug 2022 00:00:00 +0530 Thu, 25 Aug 2022 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426751 Refund of Service Tax on specified services used exclusively for export of goods could not be curtailed on a pro-rata basis merely because the services related to a period beyond the actual export month. The notification was read as a beneficial export incentive: once the exporter established that the goods were exported, the services were used for export activity, and tax had been paid on the specified services, eligibility was not defeated by the timing of service receipt alone. The stated effect was that, where the notification's conditions are otherwise satisfied, refund cannot be denied or restricted on a period-based pro-rata theory. Case-Laws Service Tax Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426751