https://www.taxtmi.com/caselaws?id=187471 Refund under Notification No. 41/2007-ST for export-related services could not be rejected on hyper-technical objections about port-service documentation, registration details, invoices or debit notes where substantive entitlement was otherwise satisfied. The analysis also states that refund was available for CHA services, as that issue had already been resolved in favour of the assessee in prior Tribunal decisions. Claims relating to cleaning activity and courier services were not pressed and therefore were not adjudicated. The refund claim was accordingly sustained for the contested items, with disallowance remaining only for the unpressed components. en-us Wed, 25 May 2016 00:00:00 +0530 Sat, 22 Oct 2016 14:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187471 Refund under Notification No. 41/2007-ST for export-related services could not be rejected on hyper-technical objections about port-service documentation, registration details, invoices or debit notes where substantive entitlement was otherwise satisfied. The analysis also states that refund was available for CHA services, as that issue had already been resolved in favour of the assessee in prior Tribunal decisions. Claims relating to cleaning activity and courier services were not pressed and therefore were not adjudicated. The refund claim was accordingly sustained for the contested items, with disallowance remaining only for the unpressed components. Case-Laws Service Tax Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187471