https://www.taxtmi.com/caselaws?id=435055 Refund under Notification No. 17/2009-ST was supported where export documents, shipping bills and service tax invoices were properly correlated, and the revenue could not dislodge the appellate findings on that linkage. Non-production of an RCMC certificate did not defeat the claim where no relevant Export Promotion Council existed for the goods concerned, making the requirement inapplicable. The revenue also could not question the classification of input services at the recipient end when the service providers had classified and taxed the services as such. The refund was therefore treated as admissible on the material on record. en-us Fri, 03 Mar 2023 00:00:00 +0530 Sat, 11 Mar 2023 08:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435055 Refund under Notification No. 17/2009-ST was supported where export documents, shipping bills and service tax invoices were properly correlated, and the revenue could not dislodge the appellate findings on that linkage. Non-production of an RCMC certificate did not defeat the claim where no relevant Export Promotion Council existed for the goods concerned, making the requirement inapplicable. The revenue also could not question the classification of input services at the recipient end when the service providers had classified and taxed the services as such. The refund was therefore treated as admissible on the material on record. Case-Laws Service Tax Fri, 03 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435055