https://www.taxtmi.com/caselaws?id=266956 Refund under the export service exemption notification depends on whether the service actually received falls within the notified export-related category and is supported by the documentary record. Terminal handling and allied export charges were treated as covered by the residual entry, so refund was admissible. Claims described only as clearing and forwarding service or CHA service failed where the invoices did not identify a notified service, so refund was denied on classification. For goods transport agency service, the absence of consignment notes did not defeat refund because transport bills, vehicle numbers and container details matched the exports. CHA invoices routed through another intermediary were also accepted where the export papers and invoices tallied. en-us Wed, 07 Oct 2015 00:00:00 +0530 Fri, 23 Oct 2015 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266956 Refund under the export service exemption notification depends on whether the service actually received falls within the notified export-related category and is supported by the documentary record. Terminal handling and allied export charges were treated as covered by the residual entry, so refund was admissible. Claims described only as clearing and forwarding service or CHA service failed where the invoices did not identify a notified service, so refund was denied on classification. For goods transport agency service, the absence of consignment notes did not defeat refund because transport bills, vehicle numbers and container details matched the exports. CHA invoices routed through another intermediary were also accepted where the export papers and invoices tallied. Case-Laws Service Tax Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266956