Refund of service tax on export-related services was allowed after compliance with notification conditions was established.

Refund of service tax paid on port charges and technical inspection services used in export was found admissible under Notification No. 41/2007-S.T. Where the exporter had used the eligible services in the course of export and produced the relevant supporting documents, compliance with the notification conditions was established. On that basis, the denial of refund was not sustained, and the claimant was held entitled to refund with consequential relief.

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Issues: Whether refund of service tax paid on port charges and technical inspection services used in the export of goods was admissible under Notification No. 41/2007-S.T.

Analysis: The claim was examined in the light of the conditions prescribed under Notification No. 41/2007-S.T. The record showed that the exporter had availed the eligible services in the course of export and had produced the relevant documents. The denial of refund on the stated ground was not sustained once compliance with the notification conditions was found to be established.

Conclusion: The appellant was held entitled to refund of the service tax paid, and the appeal was allowed with consequential relief.

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