https://www.taxtmi.com/caselaws?id=264272 Refund of service tax under the export refund notification was held admissible for terminal handling service, CHA/C&F agency service, and goods transport agency service where export linkage was otherwise established. Procedural objections based on service-category mismatch, invoice particulars, authorization, or imperfect document co-relation were rejected because the nature of the services and their use for export were verifiable from the records. The ruling treated outsourcing of export clearance as a practical commercial arrangement and held that inward movement of empty containers did not defeat GTA refund claims where container and export documents could be correlated. Procedural lapses in export documentation were required to be ignored when tax had been paid on specified export-related services. 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 Refund of service tax under the export refund notification was held admissible for terminal handling service, CHA/C&F agency service, and goods transport agency service where export linkage was otherwise established. Procedural objections based on service-category mismatch, invoice particulars, authorization, or imperfect document co-relation were rejected because the nature of the services and their use for export were verifiable from the records. The ruling treated outsourcing of export clearance as a practical commercial arrangement and held that inward movement of empty containers did not defeat GTA refund claims where container and export documents could be correlated. Procedural lapses in export documentation were required to be ignored when tax had been paid on specified export-related services. Case-Laws Service Tax Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264272