https://www.taxtmi.com/caselaws?id=326338 Export refund under Notification No. 41/2007-ST was allowed for port services, GTA, CHA and courier services where the invoices or debit notes, though not in the preferred form, contained sufficient particulars to establish a documentary nexus with the export transaction and tax payment, subject to verification of the eligible quantum. Refund was denied for cleaning activity and technical inspection/testing services because the notification imposed mandatory conditions, including prescribed agreement requirements and, for cleaning services, accreditation of the service provider; absence of such substantive evidence could not be treated as a mere procedural defect. en-us Fri, 18 Mar 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326338 Export refund under Notification No. 41/2007-ST was allowed for port services, GTA, CHA and courier services where the invoices or debit notes, though not in the preferred form, contained sufficient particulars to establish a documentary nexus with the export transaction and tax payment, subject to verification of the eligible quantum. Refund was denied for cleaning activity and technical inspection/testing services because the notification imposed mandatory conditions, including prescribed agreement requirements and, for cleaning services, accreditation of the service provider; absence of such substantive evidence could not be treated as a mere procedural defect. Case-Laws Service Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326338