https://www.taxtmi.com/caselaws?id=758595 CESTAT Mumbai allowed the appeal regarding service tax refund on input services used in export of goods. The appellant sought refund for services provided by commission agents located outside India for the period April 2008 to December 2008. The tribunal held that service tax on input services used in exports must be refunded to maintain level playing field in international markets. The government's notification dated 07.07.2009 and subsequent instructions dated 01.01.2010 clarified that refund benefits extend to earlier periods. The appellant fulfilled both conditions - filing within one year and declaring no prior refund claims. The tribunal set aside the original order denying refund of Rs.16,17,016/- and allowed the appeal. en-us Fri, 06 Sep 2024 00:00:00 +0530 Tue, 17 Sep 2024 08:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758595 CESTAT Mumbai allowed the appeal regarding service tax refund on input services used in export of goods. The appellant sought refund for services provided by commission agents located outside India for the period April 2008 to December 2008. The tribunal held that service tax on input services used in exports must be refunded to maintain level playing field in international markets. The government's notification dated 07.07.2009 and subsequent instructions dated 01.01.2010 clarified that refund benefits extend to earlier periods. The appellant fulfilled both conditions - filing within one year and declaring no prior refund claims. The tribunal set aside the original order denying refund of Rs.16,17,016/- and allowed the appeal. Case-Laws Service Tax Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758595