https://www.taxtmi.com/caselaws?id=210485 Refund of service tax on technical testing and analysis services used in exports could not be denied merely because the exporter did not produce a separate written agreement with the buyer under Notification No. 41/2007-Service Tax, as amended. The Tribunal applied a liberal construction to export benefit provisions, noting that the export of goods, payment of service tax, and export nexus were undisputed, and that the buyer's instructions through the letter of credit and the inspection certificate supported the claim. Procedural lapses were held insufficient to defeat substantive refund relief where essential conditions were otherwise satisfied. en-us Thu, 04 Aug 2011 00:00:00 +0530 Mon, 25 Apr 2016 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210485 Refund of service tax on technical testing and analysis services used in exports could not be denied merely because the exporter did not produce a separate written agreement with the buyer under Notification No. 41/2007-Service Tax, as amended. The Tribunal applied a liberal construction to export benefit provisions, noting that the export of goods, payment of service tax, and export nexus were undisputed, and that the buyer's instructions through the letter of credit and the inspection certificate supported the claim. Procedural lapses were held insufficient to defeat substantive refund relief where essential conditions were otherwise satisfied. Case-Laws Service Tax Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210485