https://www.taxtmi.com/caselaws?id=259382 Refund of service tax under the export-service notification could not be denied merely for non-fulfilment of every procedural condition where the nexus between the input services and export was established by corroborative documents. Invoices and export records such as airway bills, bills of lading, export invoices, buyer details and shipment references were relied on to correlate CHA, clearing and forwarding, technical testing and analysis, and courier services with exports. A written agreement under Notification No. 41/2007-ST was required only where applicable, so its absence did not by itself defeat the claim when the essential linkage was otherwise proved. Refund was admissible to the extent supported by evidence. en-us Fri, 23 Jan 2015 00:00:00 +0530 Wed, 14 Oct 2015 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259382 Refund of service tax under the export-service notification could not be denied merely for non-fulfilment of every procedural condition where the nexus between the input services and export was established by corroborative documents. Invoices and export records such as airway bills, bills of lading, export invoices, buyer details and shipment references were relied on to correlate CHA, clearing and forwarding, technical testing and analysis, and courier services with exports. A written agreement under Notification No. 41/2007-ST was required only where applicable, so its absence did not by itself defeat the claim when the essential linkage was otherwise proved. Refund was admissible to the extent supported by evidence. Case-Laws Service Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259382