https://www.taxtmi.com/caselaws?id=264426 Refund of service tax under Notification No. 41/2007-ST could not be denied under condition (e) unless drawback of service tax on the specified services had actually been availed; where the exporter claimed drawback only of customs duty, rejection on that ground was unsustainable. Terminal handling charges used for export were also treated as eligible specified input services for refund under the notification. On that basis, the refund claims were held allowable and the rejection order was set aside. en-us Wed, 22 Jul 2015 00:00:00 +0530 Mon, 29 Feb 2016 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264426 Refund of service tax under Notification No. 41/2007-ST could not be denied under condition (e) unless drawback of service tax on the specified services had actually been availed; where the exporter claimed drawback only of customs duty, rejection on that ground was unsustainable. Terminal handling charges used for export were also treated as eligible specified input services for refund under the notification. On that basis, the refund claims were held allowable and the rejection order was set aside. Case-Laws Service Tax Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264426