Service Tax Refund Cannot Be Rejected for Invoicing to Agent

Khushi Enterprise Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Ahmedabad in the recent case of Khushi Enterprise Vs C.C.E. & S.T.-Daman has delivered a noteworthy judgment. The Tribunal ruled that a service tax refund could not be denied merely because the invoice was raised to an agent, affirming it to be as valid as an invoice raised to the principal. The Tribunal also asserted that pre-shipment inspection qualifies as an input service, making it eligible for a service tax refund. Analysis: This case revolve...