Refund - tax paid on input services utilized for export services ...
Tax Refund Granted Despite Procedural Lapse Due to Lack of Specific Prohibition in Rules for Export Services.
February 15, 2016
Case Laws Service Tax AT
Refund - tax paid on input services utilized for export services - failure to submit the relevant documents and follow the procedures as prescribed - when it comes to substantial benefit the absence of specific embargo in the rules, the benefit should not be denied to an assessee. - AT
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