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Issues: Whether refund of service tax paid on services used for export of goods, including port-related services and testing and analysis services, was admissible under Notification No. 41/2007-ST dated 06.10.2007.
Analysis: The refund claims were based on services used within the port area for export of goods. The earlier decision in a similar matter had allowed refund in respect of port-related taxable services used for export. As regards testing and analysis services, the existence of an agreement with the overseas buyer for issuance of certificate of weight and quality showed that the services were undertaken in terms of the export arrangement and satisfied the notification conditions.
Conclusion: The refund was admissible and the rejection orders were unsustainable.
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