https://www.taxtmi.com/caselaws?id=764617 Refund claims for service tax paid on input services used in exporting goods remain available where export-linked use and tax payment are established. The six-month filing extension introduced by Notification No. 32/2008-S.T. is treated as a beneficial, retrospective measure capable of validating pending claims under Notification No. 41/2007-S.T. Procedural non-compliance with the earlier sixty-day invoice timeline should not, by itself, defeat substantive refund entitlement where the claim is not time-barred under the extended period and the underlying export connection is undisputed. en-us Fri, 10 Jan 2025 00:00:00 +0530 Tue, 14 Jan 2025 12:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764617 Refund claims for service tax paid on input services used in exporting goods remain available where export-linked use and tax payment are established. The six-month filing extension introduced by Notification No. 32/2008-S.T. is treated as a beneficial, retrospective measure capable of validating pending claims under Notification No. 41/2007-S.T. Procedural non-compliance with the earlier sixty-day invoice timeline should not, by itself, defeat substantive refund entitlement where the claim is not time-barred under the extended period and the underlying export connection is undisputed. Case-Laws Service Tax Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764617