Service Tax Refund Cannot Be Denied for Export Services Due to Missing Registration on Invoices.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of Service Tax - services used in export of goods - merely because registration was not mentioned in the invoices it does not mean that appellant has not used the said services for export of goods - the rejection of refund on this count is not sustainable.....