https://www.taxtmi.com/caselaws?id=267718 Refund of service tax on export-related services was considered in light of the amended notification, limitation, and export nexus. For claims relating to periods after 07.12.2008, the omission of the drawback restriction meant rejection on the ground of drawback was not justified. The first claim was described as filed within six months from the end of the relevant quarter, so it was not time-barred. Overseas commission agent services were treated as intrinsically linked to export of goods, and the supporting particulars were said to establish the required nexus. The second claim was also found to have been wrongly rejected on limitation because the later notification had already come into force. en-us Wed, 17 Jun 2015 00:00:00 +0530 Tue, 10 Nov 2015 21:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267718 Refund of service tax on export-related services was considered in light of the amended notification, limitation, and export nexus. For claims relating to periods after 07.12.2008, the omission of the drawback restriction meant rejection on the ground of drawback was not justified. The first claim was described as filed within six months from the end of the relevant quarter, so it was not time-barred. Overseas commission agent services were treated as intrinsically linked to export of goods, and the supporting particulars were said to establish the required nexus. The second claim was also found to have been wrongly rejected on limitation because the later notification had already come into force. Case-Laws Service Tax Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267718