https://www.taxtmi.com/caselaws?id=785590 Refund of service tax on export of services: procedural non-compliance or mismatch with returns does not alone justify rejection; the refund must be considered on documents evidencing credit, nature of services, nexus and utilisation, and such procedural lapses cannot defeat substantive concession, resulting in allowance of the claim except where otherwise admitted ineligible. Cenvat credit claimed for hotel and guest house services and supply of tangible goods was conceded as not disputed and therefore excluded from relief. For a separate period, the claim was set aside and remanded for de novo adjudication to consider compliance with rule conditions, notification conditions and verification of export turnover. en-us Thu, 20 Nov 2025 00:00:00 +0530 Wed, 28 Jan 2026 07:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785590 Refund of service tax on export of services: procedural non-compliance or mismatch with returns does not alone justify rejection; the refund must be considered on documents evidencing credit, nature of services, nexus and utilisation, and such procedural lapses cannot defeat substantive concession, resulting in allowance of the claim except where otherwise admitted ineligible. Cenvat credit claimed for hotel and guest house services and supply of tangible goods was conceded as not disputed and therefore excluded from relief. For a separate period, the claim was set aside and remanded for de novo adjudication to consider compliance with rule conditions, notification conditions and verification of export turnover. Case-Laws Service Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785590