https://www.taxtmi.com/caselaws?id=788310 Appellant entitled to refund of service tax paid on services used for export despite documentary deficiencies; Tribunal applied the principle that minor or curable documentary defects (unstamped/unsigned or photocopy invoices, incomplete addresses, vessel particulars, pre-inspection queries) do not defeat substantive entitlement where receipt and utilisation of taxable services for export are undisputed. The Tribunal held that original invoices and evidence of utilisation could be tendered, that there was no substantive prejudice to the department, and therefore disallowances under the governing notification were set aside and the refunds allowed. en-us Wed, 10 Dec 2025 00:00:00 +0530 Thu, 19 Mar 2026 13:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788310 Appellant entitled to refund of service tax paid on services used for export despite documentary deficiencies; Tribunal applied the principle that minor or curable documentary defects (unstamped/unsigned or photocopy invoices, incomplete addresses, vessel particulars, pre-inspection queries) do not defeat substantive entitlement where receipt and utilisation of taxable services for export are undisputed. The Tribunal held that original invoices and evidence of utilisation could be tendered, that there was no substantive prejudice to the department, and therefore disallowances under the governing notification were set aside and the refunds allowed. Case-Laws Service Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788310