https://www.taxtmi.com/caselaws?id=261139 The Tribunal allowed the refund for port services, courier services, and Customs House Agent services for both appellants, subject to specific conditions. However, the refund for technical testing and inspection services was denied due to the lack of necessary documentation. The judgment provides a detailed analysis of each issue raised and clarifies the eligibility criteria for refund of service tax paid on different input services. 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 The Tribunal allowed the refund for port services, courier services, and Customs House Agent services for both appellants, subject to specific conditions. However, the refund for technical testing and inspection services was denied due to the lack of necessary documentation. The judgment provides a detailed analysis of each issue raised and clarifies the eligibility criteria for refund of service tax paid on different input services. Case-Laws Service Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261139