https://www.taxtmi.com/caselaws?id=331163 Refund under Notification No. 41/2007-ST cannot be denied where export-related services were used inside the port merely because the service provider was classified under a different category or separate port-authorisation evidence was not produced. The relevant principle is that procedural lapses by the service provider do not defeat the claimant's refund when the export nexus of the services is otherwise established. Likewise, refund of service tax on GTA services for transport of export goods from ICD to port cannot be rejected solely for non-filing of supporting invoices with the claim if the documents are later produced and the defect is curable. The refund denials were set aside, subject to verification of evidence. en-us Fri, 22 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331163 Refund under Notification No. 41/2007-ST cannot be denied where export-related services were used inside the port merely because the service provider was classified under a different category or separate port-authorisation evidence was not produced. The relevant principle is that procedural lapses by the service provider do not defeat the claimant's refund when the export nexus of the services is otherwise established. Likewise, refund of service tax on GTA services for transport of export goods from ICD to port cannot be rejected solely for non-filing of supporting invoices with the claim if the documents are later produced and the defect is curable. The refund denials were set aside, subject to verification of evidence. Case-Laws Service Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331163