https://www.taxtmi.com/caselaws?id=215603 Refund eligibility under the export service-tax notification depends on the service falling within an admissible category and bearing a demonstrable nexus with exports. Port service refund was treated as admissible, subject to verification of the service category and tax payment from records. GTA refund could not be rejected merely for technical defects in transport documents and required fresh examination. Technical testing and analysis refund required proof of actual tax payment, linkage with exported goods, and non-availment of credit by the invoice recipient. Transport of empty containers to the exporter's premises was held to have export nexus and was admissible. The time-bar objection was set aside for reconsideration. en-us Fri, 06 Jul 2012 00:00:00 +0530 Thu, 17 Jan 2013 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215603 Refund eligibility under the export service-tax notification depends on the service falling within an admissible category and bearing a demonstrable nexus with exports. Port service refund was treated as admissible, subject to verification of the service category and tax payment from records. GTA refund could not be rejected merely for technical defects in transport documents and required fresh examination. Technical testing and analysis refund required proof of actual tax payment, linkage with exported goods, and non-availment of credit by the invoice recipient. Transport of empty containers to the exporter's premises was held to have export nexus and was admissible. The time-bar objection was set aside for reconsideration. Case-Laws Service Tax Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215603