https://www.taxtmi.com/forum/issue?id=663 Refund entitlement depends on documentary proof that input services bore service tax; a consolidated C&F agent bill without underlying invoices does not establish tax payment. Absent supplier invoices, exporters cannot substantiate refunds; the practical remedy proposed is for the C&F agent to take cenvat credit on input services and charge service tax on the full amount billed to the exporter, with agent bills itemizing service components and applicable abatement on transportation. en-us Thu, 14 Feb 2008 12:57:55 +0530 Thu, 23 Jan 2025 15:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=663 Refund entitlement depends on documentary proof that input services bore service tax; a consolidated C&F agent bill without underlying invoices does not establish tax payment. Absent supplier invoices, exporters cannot substantiate refunds; the practical remedy proposed is for the C&F agent to take cenvat credit on input services and charge service tax on the full amount billed to the exporter, with agent bills itemizing service components and applicable abatement on transportation. Discussion-Forum Service Tax Thu, 14 Feb 2008 12:57:55 +0530 https://www.taxtmi.com/forum/issue?id=663