https://www.taxtmi.com/caselaws?id=260902 Export-linked service tax refund eligibility under Notifications No. 41/07-ST and 17/09-ST depends on whether the service was notified when the refund claim was filed, rather than on the export date. Terminal handling charge refunds remain available where the service is substantively used for exports, notwithstanding the provider's registration classification or absence of separate port-authority authorisation. GTA refunds for transporting empty containers to a factory for stuffing qualify where container numbers and export records establish an integral export nexus. Technical documentary deficiencies do not defeat refund where substantive notification conditions and export linkage are met. 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 eligibility under Notifications No. 41/07-ST and 17/09-ST depends on whether the service was notified when the refund claim was filed, rather than on the export date. Terminal handling charge refunds remain available where the service is substantively used for exports, notwithstanding the provider's registration classification or absence of separate port-authority authorisation. GTA refunds for transporting empty containers to a factory for stuffing qualify where container numbers and export records establish an integral export nexus. Technical documentary deficiencies do not defeat refund where substantive notification conditions and export linkage are met. Case-Laws Service Tax Thu, 05 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260902