https://www.taxtmi.com/caselaws?id=264272 The judge ruled in favor of the Appellant, overturning the lower authorities' decisions and granting refunds for Terminal Handling Service (THC), C&F agency services, and GTA services. The judge emphasized that the nature of service and its relation to export activities should determine refund eligibility, disregarding procedural grounds for denial. The Appellant successfully argued for refunds by demonstrating proper correlation between service provider invoices and export activities, container numbers on transport documents, and the use of specified services for export, leading to the quashing of the impugned order and granting of consequential relief. en-us Wed, 06 May 2015 00:00:00 +0530 Thu, 15 Oct 2015 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264272 The judge ruled in favor of the Appellant, overturning the lower authorities' decisions and granting refunds for Terminal Handling Service (THC), C&F agency services, and GTA services. The judge emphasized that the nature of service and its relation to export activities should determine refund eligibility, disregarding procedural grounds for denial. The Appellant successfully argued for refunds by demonstrating proper correlation between service provider invoices and export activities, container numbers on transport documents, and the use of specified services for export, leading to the quashing of the impugned order and granting of consequential relief. Case-Laws Service Tax Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264272