https://www.taxtmi.com/caselaws?id=462789 Refund of service tax paid for services used by an SEZ unit could not be rejected merely because invoices split rental into immovable property rent and furniture and fixture rent, while the tax payment challan described the rent in consolidated form. The record showed that the taxable value was treated consistently, and the Department did not establish any tax difference or prejudice from the invoice description. In a beneficial export-linked refund scheme, a purely technical mismatch in documentation does not defeat substantive entitlement where the revenue position remains unchanged. The refund rejection was therefore unsustainable, and consequential relief followed. en-us Wed, 21 Aug 2024 00:00:00 +0530 Tue, 15 Jul 2025 20:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462789 Refund of service tax paid for services used by an SEZ unit could not be rejected merely because invoices split rental into immovable property rent and furniture and fixture rent, while the tax payment challan described the rent in consolidated form. The record showed that the taxable value was treated consistently, and the Department did not establish any tax difference or prejudice from the invoice description. In a beneficial export-linked refund scheme, a purely technical mismatch in documentation does not defeat substantive entitlement where the revenue position remains unchanged. The refund rejection was therefore unsustainable, and consequential relief followed. Case-Laws Service Tax Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462789