https://www.taxtmi.com/caselaws?id=235395 Refund of service tax on export-related services was held admissible where the invoices issued by the CHA or rail operators, though not directly in the appellant's name, contained the container numbers, shipping bill numbers and the appellant's name. Those particulars were sufficient to correlate Terminal Handling Charges, B.L. Charges, Rail Freight, Inland Haulage Charges and Agency Charges with the exported consignments. The absence of invoices in the recipient's own name was not decisive when the documents otherwise established that the tax was paid on eligible export-related services and could be linked to the exports. Denial of refund solely on that ground was unjustified. en-us Fri, 21 Jun 2013 00:00:00 +0530 Fri, 11 Sep 2015 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235395 Refund of service tax on export-related services was held admissible where the invoices issued by the CHA or rail operators, though not directly in the appellant's name, contained the container numbers, shipping bill numbers and the appellant's name. Those particulars were sufficient to correlate Terminal Handling Charges, B.L. Charges, Rail Freight, Inland Haulage Charges and Agency Charges with the exported consignments. The absence of invoices in the recipient's own name was not decisive when the documents otherwise established that the tax was paid on eligible export-related services and could be linked to the exports. Denial of refund solely on that ground was unjustified. Case-Laws Service Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235395