Conditional service tax refund denied for fumigation charges where documentary and substantive notification requirements were not met.

Refund of service tax under Notification No. 41/2007-ST was allowed for THC, documentation, repo, examination and customs clearance charges because the Tribunal treated those services as covered by its earlier precedent and within the notification. Refund on fumigation charges was denied because the notification required a written agreement for specialised container cleaning and proof of compliance with the prescribed conditions, including use of an accredited service provider; those requirements were not met. The legal principle stated is that refund under a conditional exemption notification depends on strict fulfilment of the documentary and substantive conditions, and relief cannot be granted where they are absent.

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Issues: (i) Whether refund of service tax paid on THC, documentation charges, repo charges, examination charges and customs clearance charges was admissible under Notification No. 41/2007-ST; (ii) Whether refund of service tax paid on fumigation charges was admissible in the absence of a written agreement with the buyer and fulfilment of the notification conditions.

Issue (i): Whether refund of service tax paid on THC, documentation charges, repo charges, examination charges and customs clearance charges was admissible under Notification No. 41/2007-ST.

Analysis: The claimed items were covered by the Tribunal's earlier decision relied upon as directly applicable to the controversy. The Tribunal followed that precedent and treated the disputed charges as eligible for refund under the notification.

Conclusion: Refund on THC, repo charges, documentation charges and the like was held admissible, against the Revenue.

Issue (ii): Whether refund of service tax paid on fumigation charges was admissible in the absence of a written agreement with the buyer and fulfilment of the notification conditions.

Analysis: The notification prescribed specific conditions for such refund, including a written agreement requiring specialized cleaning of containers for export goods and use of a service provider accredited by the competent statutory authority. In the absence of the written agreement and proof of satisfaction of these conditions, the refund claim could not be sustained.

Conclusion: Refund on fumigation charges was held inadmissible, in favour of the Revenue.

Final Conclusion: The Revenue's appeal succeeded only with respect to fumigation charges, while the refund allowed on the other disputed services was sustained.

Ratio Decidendi: Refund claims under a conditional exemption notification must satisfy the prescribed documentary and substantive requirements, and exemption cannot be granted where the stipulated conditions are not fulfilled.

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