Rejection of Service Tax Rebate Claim for Missing Documents Not Justified: Gujarat HC

Vodafone Idea Limited Vs Union of India & Ors. (Gujarat High Court) Gujarat High Court held that rejection of rebate claim under rule 5 of the Export Rules for want of documents not justified since and department cannot deny rebate claim which was legally entitled to petitioner. Facts- The petitioner company was holding Service Tax Registration with the Commissioner of Service Tax, Division-II, Range XX, Commissionerate Delhi. With effect from 12th February 2016, the petitioner obtained Centralized Registration for its premises located at Ahmedabad, falling within the jurisdiction of respo...