https://www.taxtmi.com/caselaws?id=459904 CESTAT Mumbai ruled that refund of service tax paid on services received prior to obtaining approval from the Approval Committee under Notification No. 12/2013-ST cannot be denied solely on the ground that approval was not obtained at the time of receiving services. Following precedent from CESTAT Hyderabad, the Tribunal held that retrospective application is permissible when services constitute input services for the developer. The refund claim was allowed, establishing that timing of approval committee authorization does not bar legitimate refund claims under the notification. en-us Wed, 17 Aug 2022 00:00:00 +0530 Thu, 02 Jan 2025 23:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459904 CESTAT Mumbai ruled that refund of service tax paid on services received prior to obtaining approval from the Approval Committee under Notification No. 12/2013-ST cannot be denied solely on the ground that approval was not obtained at the time of receiving services. Following precedent from CESTAT Hyderabad, the Tribunal held that retrospective application is permissible when services constitute input services for the developer. The refund claim was allowed, establishing that timing of approval committee authorization does not bar legitimate refund claims under the notification. Case-Laws Service Tax Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459904