https://www.taxtmi.com/article/detailed?id=530 The article outlines persistent departmental refusals of Service Tax refunds for Transport of Goods by Road, citing documentary insufficiencies and liability assertions: claimants must prove payment of service tax or otherwise face demand notices; refunds are confined to post-notification effective dates; eligibility requires direct transport to ICD/port/airport and strict compliance with invoice and consignment note particulars under Rule 4B; additionally, declarations on export use, evidence of non availment of Cenvat credit, and correct issuer of transport bills are necessary to sustain refund claims. en-us Wed, 14 Oct 2009 13:54:21 +0530 Wed, 14 Oct 2009 14:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=530 The article outlines persistent departmental refusals of Service Tax refunds for Transport of Goods by Road, citing documentary insufficiencies and liability assertions: claimants must prove payment of service tax or otherwise face demand notices; refunds are confined to post-notification effective dates; eligibility requires direct transport to ICD/port/airport and strict compliance with invoice and consignment note particulars under Rule 4B; additionally, declarations on export use, evidence of non availment of Cenvat credit, and correct issuer of transport bills are necessary to sustain refund claims. Articles Service Tax Wed, 14 Oct 2009 13:54:21 +0530 https://www.taxtmi.com/article/detailed?id=530