https://www.taxtmi.com/caselaws?id=260902 Export-linked service tax refund is treated as admissible where the service is covered by the relevant notification on the date of refund claim, even if it was not notified on the export date. The note also states that terminal handling refund cannot be denied merely because the invoice was issued by a provider registered under another service category or because separate port-authorisation proof was not produced, where the service is substantively terminal handling for exports. It further states that GTA refund for movement of empty containers used in exports remains allowable when transport records and export papers establish the container-linked export nexus, and minor documentary defects do not defeat substantive entitlement. en-us Thu, 05 Mar 2015 00:00:00 +0530 Fri, 26 Jun 2015 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260902 Export-linked service tax refund is treated as admissible where the service is covered by the relevant notification on the date of refund claim, even if it was not notified on the export date. The note also states that terminal handling refund cannot be denied merely because the invoice was issued by a provider registered under another service category or because separate port-authorisation proof was not produced, where the service is substantively terminal handling for exports. It further states that GTA refund for movement of empty containers used in exports remains allowable when transport records and export papers establish the container-linked export nexus, and minor documentary defects do not defeat substantive entitlement. Case-Laws Service Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260902