https://www.taxtmi.com/caselaws?id=222005 Refund of service tax on export-linked scientific testing, rail freight and custom house agent services was held admissible where the notification did not prescribe the exact correlation demanded by revenue. For scientific testing, refund could not be denied merely because each invoice was not matched with each export consignment when the export nexus was otherwise shown. For rail freight, CONCOR invoices and container particulars sufficiently established freight for export movement through the ICD. For CHA services, refund could not be rejected solely for absence of shipping bill copies where a worksheet mapped CHA bills to shipping bills and the prescribed particulars were otherwise capable of being completed, reflecting substantial compliance with curable documentary requirements. en-us Wed, 13 Jun 2012 00:00:00 +0530 Fri, 18 Jan 2013 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222005 Refund of service tax on export-linked scientific testing, rail freight and custom house agent services was held admissible where the notification did not prescribe the exact correlation demanded by revenue. For scientific testing, refund could not be denied merely because each invoice was not matched with each export consignment when the export nexus was otherwise shown. For rail freight, CONCOR invoices and container particulars sufficiently established freight for export movement through the ICD. For CHA services, refund could not be rejected solely for absence of shipping bill copies where a worksheet mapped CHA bills to shipping bills and the prescribed particulars were otherwise capable of being completed, reflecting substantial compliance with curable documentary requirements. Case-Laws Service Tax Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222005