https://www.taxtmi.com/caselaws?id=264488 Refund of service tax under Notification No. 17/2009-ST required proper invoices and supporting particulars proving that the clearing and forwarding service was used in relation to exported goods. The documents produced did not establish a reliable nexus between the service provider, the input service, and the exports, and the absence of shipping bills, invoices, and other corroborative evidence meant the notification conditions were not satisfied. The plea of substantial compliance was rejected, and the balance refund claim remained inadmissible. en-us Fri, 08 May 2015 00:00:00 +0530 Tue, 12 Jan 2016 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264488 Refund of service tax under Notification No. 17/2009-ST required proper invoices and supporting particulars proving that the clearing and forwarding service was used in relation to exported goods. The documents produced did not establish a reliable nexus between the service provider, the input service, and the exports, and the absence of shipping bills, invoices, and other corroborative evidence meant the notification conditions were not satisfied. The plea of substantial compliance was rejected, and the balance refund claim remained inadmissible. Case-Laws Service Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264488