Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 446 - CESTAT MUMBAIRefund - tax paid on input services utilized for export services - failure to submit the relevant documents and follow the procedures as prescribed - Rule of the Export of Service Rules, 2005 - Held that:- A plain reading of the notification indicates that taxable services has to be exported in terms of Rule 3 and payment of export of such taxable services has to be received in India in convertible foreign exchange and the duty/tax has been paid on input or input services. All these contentions are satisfied in this appeal filed by the appellant. - when it comes to substantial benefit the absence of specific embargo in the rules, the benefit should not be denied to an assessee.
|