https://www.taxtmi.com/caselaws?id=442737 Refund under Notification No. 41/2007-ST cannot be denied merely because the service provider was not registered under the exact service category when the taxable services were actually used for export and service tax had been paid. The text relies on the CBEC circular clarifying that an exporter's refund claim need not be tested against the supplier's registration certificate, and that any registration-related defect is only a procedural issue for separate action against the provider. It also follows the principle that factual entitlement to export-related refund prevails over technical classification objections. On that basis, the refund benefit was available and the denial was set aside. en-us Fri, 08 Sep 2023 00:00:00 +0530 Sat, 09 Sep 2023 09:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442737 Refund under Notification No. 41/2007-ST cannot be denied merely because the service provider was not registered under the exact service category when the taxable services were actually used for export and service tax had been paid. The text relies on the CBEC circular clarifying that an exporter's refund claim need not be tested against the supplier's registration certificate, and that any registration-related defect is only a procedural issue for separate action against the provider. It also follows the principle that factual entitlement to export-related refund prevails over technical classification objections. On that basis, the refund benefit was available and the denial was set aside. Case-Laws Service Tax Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442737