https://www.taxtmi.com/caselaws?id=268713 Refund of service tax on port and CHA services used for export was treated as admissible under Notification No. 41/2007-ST where the invoices and payment records showed the tax had been paid on the specified services. The notification did not require the claimant to prove that the service provider separately remitted the tax to the Government. Rejection based on alleged document mismatch and an added condition not found in the notification was held unsustainable, and the refund claim was allowed. en-us Tue, 21 Jul 2015 00:00:00 +0530 Mon, 29 Feb 2016 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268713 Refund of service tax on port and CHA services used for export was treated as admissible under Notification No. 41/2007-ST where the invoices and payment records showed the tax had been paid on the specified services. The notification did not require the claimant to prove that the service provider separately remitted the tax to the Government. Rejection based on alleged document mismatch and an added condition not found in the notification was held unsustainable, and the refund claim was allowed. Case-Laws Service Tax Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268713