https://www.taxtmi.com/caselaws?id=758596 CESTAT Mumbai allowed the appeal regarding refund of service tax paid on input services used for export of Cut and Polished Diamonds during October 2015 to March 2016. The tribunal held that appellant fulfilled all conditions under Notification 41/2002-ST dated 29.06.2012 for refund eligibility, having proper registration with Export Promotion Council and Service Tax authorities. Regarding CENVAT Credit denial based on address discrepancy in invoices, CESTAT found appellant had duly applied for address change which was acknowledged by department and incorporated in ST-2 certificate. Following Madras HC precedent, refund cannot be denied merely for address correlation issues when proper registration exists. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 17 Sep 2024 08:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758596 CESTAT Mumbai allowed the appeal regarding refund of service tax paid on input services used for export of Cut and Polished Diamonds during October 2015 to March 2016. The tribunal held that appellant fulfilled all conditions under Notification 41/2002-ST dated 29.06.2012 for refund eligibility, having proper registration with Export Promotion Council and Service Tax authorities. Regarding CENVAT Credit denial based on address discrepancy in invoices, CESTAT found appellant had duly applied for address change which was acknowledged by department and incorporated in ST-2 certificate. Following Madras HC precedent, refund cannot be denied merely for address correlation issues when proper registration exists. Case-Laws Service Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758596