https://www.taxtmi.com/caselaws?id=264613 The tribunal allowed the appeals and granted consequential reliefs, holding that the services were eligible for refund under Notification No. 41/2007-ST. It determined that debit notes were valid documents for claiming refunds and emphasized that the appellant should not be burdened with proving the service provider's registration under port services. The rejection of the refund claims was deemed unjustified, and the tribunal ruled in favor of the appellants. en-us Fri, 11 Sep 2015 00:00:00 +0530 Fri, 15 Jan 2016 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264613 The tribunal allowed the appeals and granted consequential reliefs, holding that the services were eligible for refund under Notification No. 41/2007-ST. It determined that debit notes were valid documents for claiming refunds and emphasized that the appellant should not be burdened with proving the service provider's registration under port services. The rejection of the refund claims was deemed unjustified, and the tribunal ruled in favor of the appellants. Case-Laws Service Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264613