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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Refund claim - N/N. 41/2007-ST - invoices do contain basic ...


Refund Claim Valid if Essential Invoice Details Present, Procedural Errors Not Grounds for Denial Under Notification 41/2007-ST.

May 4, 2017

Case Laws     Service Tax     AT

Refund claim - N/N. 41/2007-ST - invoices do contain basic particulars and co-relation as per the chart furnished by the appellant should be sufficient to consider their claim - procedural infractions cannot take away the substantive benefit in cases where export of goods is established - AT

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