https://www.taxtmi.com/caselaws?id=261138 Refund of input service credit on terminal handling charges was stated to be admissible where the services were used in the course of export business and service tax had been paid on them. The analysis noted that rejection based on the view that the services did not fall within port service was unsustainable, because the applicable circular treated the actual service category as immaterial once export use and tax payment were undisputed. On that basis, refund could not be denied merely due to classification of the service provider's tax discharge, and the claim was held admissible. en-us Mon, 21 Apr 2014 00:00:00 +0530 Sat, 04 Jul 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261138 Refund of input service credit on terminal handling charges was stated to be admissible where the services were used in the course of export business and service tax had been paid on them. The analysis noted that rejection based on the view that the services did not fall within port service was unsustainable, because the applicable circular treated the actual service category as immaterial once export use and tax payment were undisputed. On that basis, refund could not be denied merely due to classification of the service provider's tax discharge, and the claim was held admissible. Case-Laws Service Tax Mon, 21 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261138