https://www.taxtmi.com/caselaws?id=209443 Refund under Notification No. 41/07 for port services could not be denied merely because the service provider lacked authorisation, if the service received was in fact a port service; the claim on that ground failed. Refund claims for testing and analysis services and export certification services were unsustainable because the notification treated the written agreement and its furnishing as substantive conditions; those claims failed. Disinfecting and fumigation services required examination of the notification conditions and supporting documents, so that claim was remanded for fresh consideration. Defects in courier and CHA documentation were curable procedural deficiencies, and those refund claims were remanded for rectification and reconsideration. en-us Tue, 22 Mar 2011 00:00:00 +0530 Sat, 20 Jul 2013 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209443 Refund under Notification No. 41/07 for port services could not be denied merely because the service provider lacked authorisation, if the service received was in fact a port service; the claim on that ground failed. Refund claims for testing and analysis services and export certification services were unsustainable because the notification treated the written agreement and its furnishing as substantive conditions; those claims failed. Disinfecting and fumigation services required examination of the notification conditions and supporting documents, so that claim was remanded for fresh consideration. Defects in courier and CHA documentation were curable procedural deficiencies, and those refund claims were remanded for rectification and reconsideration. Case-Laws Service Tax Tue, 22 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209443