Service tax refund under export notification allowed for covered services, while unpressed cleaning and inspection claims remained excluded.

Refund of service tax under Notification No. 41/2007-ST was held admissible for export-related services already covered by earlier Tribunal rulings, because those objections had been rejected in the same controversy. The assessee did not press the claim for cleaning activity and technical inspection and certification services, so no relief was granted for those items. The operative effect was that documentary or substantive objections could not defeat the refund for the covered services, while the unpressed service categories remained outside the refund claim.

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Issues: Whether refund of service tax claimed under Notification No. 41/2007-ST was admissible in respect of the specified export-related services, and whether the claim failed for want of documentary compliance only for the cleaning activity and technical inspection and certification services.

Analysis: The disputed refund claim related to several service categories. The grounds at serial numbers (i) to (iv) had already been held untenable in earlier Tribunal decisions covering the same controversy, and the departmental representative accepted that those issues stood covered in favour of the assessee. The assessee did not press the claim relating to cleaning activity and technical inspection and certification services. On that basis, the claim could not be rejected for the items covered by the earlier decisions, while the unpressed items remained outside relief.

Conclusion: Refund was admissible for the services covered by the earlier Tribunal rulings, and inadmissible only for cleaning activity and technical inspection and certification services.

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