https://www.taxtmi.com/caselaws?id=245056 Export-refund limitation for CHA service was computed from the date of the let export order, so a claim filed beyond one year was time-barred and the rejection was upheld. Refund on port services was allowed because the service-provider invoices had already suffered service tax on amounts described as water front royalty and handling charges, and the refund authority could not reopen that assessment at the recipient stage. Refund on storage and warehousing charges was allowed because the CHA invoices linked the charges to the relevant shipping bills. Refund on bank commission charges was also allowed because the bank certificate could be correlated with the export invoice and shipping bill details. The appeal succeeded in part. en-us Thu, 10 Oct 2013 00:00:00 +0530 Tue, 18 Mar 2014 13:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245056 Export-refund limitation for CHA service was computed from the date of the let export order, so a claim filed beyond one year was time-barred and the rejection was upheld. Refund on port services was allowed because the service-provider invoices had already suffered service tax on amounts described as water front royalty and handling charges, and the refund authority could not reopen that assessment at the recipient stage. Refund on storage and warehousing charges was allowed because the CHA invoices linked the charges to the relevant shipping bills. Refund on bank commission charges was also allowed because the bank certificate could be correlated with the export invoice and shipping bill details. The appeal succeeded in part. Case-Laws Service Tax Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245056