https://www.taxtmi.com/caselaws?id=463229 CESTAT Chennai allowed the appeal and set aside the LTU appellate orders, holding that the exporter fulfilled the Notification's conditions for rebate of service tax on input services used for exported consulting-engineer services. Documentary evidence including invoices and foreign inward remittance certificates, and declaration of non-availment of CENVAT credit, constituted substantial compliance; failure of the sanctioning authority to verify the pre-export declaration cannot be visited against the exporter. Orders denying rebate for lack of prior verification were held erroneous and the rebate claim was sustained. en-us Fri, 02 Aug 2024 00:00:00 +0530 Tue, 09 Jun 2026 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463229 CESTAT Chennai allowed the appeal and set aside the LTU appellate orders, holding that the exporter fulfilled the Notification's conditions for rebate of service tax on input services used for exported consulting-engineer services. Documentary evidence including invoices and foreign inward remittance certificates, and declaration of non-availment of CENVAT credit, constituted substantial compliance; failure of the sanctioning authority to verify the pre-export declaration cannot be visited against the exporter. Orders denying rebate for lack of prior verification were held erroneous and the rebate claim was sustained. Case-Laws Service Tax Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463229