https://www.taxtmi.com/caselaws?id=171450 Refund of service tax on terminal handling charges, marine insurance, and railway freight and handling charges was held inadmissible because the refund notifications applied only to specified services received in relation to export of goods, and the claimant failed to show that the claimed services fell within those notified categories. The burden of proving eligibility lay on the claimant, and no evidence was produced to establish coverage under either notification, so the refund claim failed. en-us Fri, 29 Aug 2014 00:00:00 +0530 Fri, 03 Jul 2015 11:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171450 Refund of service tax on terminal handling charges, marine insurance, and railway freight and handling charges was held inadmissible because the refund notifications applied only to specified services received in relation to export of goods, and the claimant failed to show that the claimed services fell within those notified categories. The burden of proving eligibility lay on the claimant, and no evidence was produced to establish coverage under either notification, so the refund claim failed. Case-Laws Service Tax Fri, 29 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171450