Service tax refund for export-related port and CHA services allowed where invoices and records proved tax payment.

Refund of service tax on port and CHA services used for export was treated as admissible under Notification No. 41/2007-ST where the invoices and payment records showed the tax had been paid on the specified services. The notification did not require the claimant to prove that the service provider separately remitted the tax to the Government. Rejection based on alleged document mismatch and an added condition not found in the notification was held unsustainable, and the refund claim was allowed.

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Issues: Whether refund of service tax paid on port and CHA services used for export of goods was admissible under Notification No. 41/2007-ST dated 06.10.2007 despite objections regarding proof of payment and supporting documents.

Analysis: The claim related to services admittedly used for export and the invoices produced contained the requisite particulars, including service tax registration details, names, addresses and the tax amount charged. The notification did not require the claimant to prove that the service provider had separately discharged the tax liability to the Government. The only relevant requirement was proof that service tax had been paid on the specified services, which stood satisfied by the invoices and payment records. The rejection based on alleged mismatch of documents and insistence on an additional condition not found in the notification was unsustainable.

Conclusion: The refund claim was held to be admissible and the rejection order was set aside in favour of the assessee.

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