https://www.taxtmi.com/caselaws?id=206896 Refund eligibility under the export service notification turned on compliance with the notification's own documentary conditions. Refund of service tax on port services was admissible because the recipient was not required to verify whether the port service provider was internally authorised by the port; the relevant fact was that tax had been paid on port services actually used for exports. Refund on insurance service was not finally decided and was remanded for fresh verification because the marine cargo policy and shipment-wise statement suggested export cargo coverage, but the material had not been properly examined. Refund on technical testing and analysis service was inadmissible because no written agreement with the buyer was produced, so the mandatory condition was not met. en-us Thu, 29 Sep 2011 00:00:00 +0530 Mon, 18 Mar 2013 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206896 Refund eligibility under the export service notification turned on compliance with the notification's own documentary conditions. Refund of service tax on port services was admissible because the recipient was not required to verify whether the port service provider was internally authorised by the port; the relevant fact was that tax had been paid on port services actually used for exports. Refund on insurance service was not finally decided and was remanded for fresh verification because the marine cargo policy and shipment-wise statement suggested export cargo coverage, but the material had not been properly examined. Refund on technical testing and analysis service was inadmissible because no written agreement with the buyer was produced, so the mandatory condition was not met. Case-Laws Service Tax Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206896