https://www.taxtmi.com/caselaws?id=327105 Refund under Notification No. 17/2009-ST for inspection and certification services was denied because the claimant failed to prove a contemporaneous documentary nexus between the services and the exported goods. The original invoices did not identify the cargo, place or date of inspection, or otherwise link the service to specific export consignments. Later insertion of invoice and shipping-bill details, together with a subsequent service-provider certificate, was insufficient to cure the evidentiary defect. The decision emphasises that, where refund is conditional on services being used for export, the assessee must establish the connection from original records; interpolations and post facto certificates do not satisfy the requirement. en-us Fri, 22 Apr 2016 00:00:00 +0530 Sat, 19 Nov 2016 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327105 Refund under Notification No. 17/2009-ST for inspection and certification services was denied because the claimant failed to prove a contemporaneous documentary nexus between the services and the exported goods. The original invoices did not identify the cargo, place or date of inspection, or otherwise link the service to specific export consignments. Later insertion of invoice and shipping-bill details, together with a subsequent service-provider certificate, was insufficient to cure the evidentiary defect. The decision emphasises that, where refund is conditional on services being used for export, the assessee must establish the connection from original records; interpolations and post facto certificates do not satisfy the requirement. Case-Laws Service Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327105