https://www.taxtmi.com/caselaws?id=261139 Service tax refund under Notification No. 41/2007-S.T. was allowed where the substantive linkage to export services was established and defects in invoices were only procedural. Refund for port services and courier services was admissible because the exported goods, service tax payment, and export-related use of the services were not in dispute. Refund for technical testing and inspection service was rejected because the assessee did not prove a written buyer agreement or any statutory requirement for such testing, so the notification conditions were not satisfied. For customs house agent service, refund was admissible for one appellant despite handwritten invoice corrections, while the other appellant's claim was remanded for verification of invoices dated on or after 1-4-2008 under the amended notification. en-us Wed, 16 Apr 2014 00:00:00 +0530 Sat, 04 Jul 2015 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261139 Service tax refund under Notification No. 41/2007-S.T. was allowed where the substantive linkage to export services was established and defects in invoices were only procedural. Refund for port services and courier services was admissible because the exported goods, service tax payment, and export-related use of the services were not in dispute. Refund for technical testing and inspection service was rejected because the assessee did not prove a written buyer agreement or any statutory requirement for such testing, so the notification conditions were not satisfied. For customs house agent service, refund was admissible for one appellant despite handwritten invoice corrections, while the other appellant's claim was remanded for verification of invoices dated on or after 1-4-2008 under the amended notification. Case-Laws Service Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261139