https://www.taxtmi.com/caselaws?id=333745 Refund of service tax on export-related input services was held admissible where terminal handling, bill of lading, origin haulage, repo and CHA services were used for export and fell within the notification, and rejection on the ground that they were not port services was not accepted. The Tribunal also held that refund could not be denied merely because debit notes were produced instead of formal invoices, or because the recipient did not prove the service provider's tax payment, since the notification did not prescribe those conditions. A limited issue on air services alleged to be courier services was remanded for factual verification. en-us Fri, 09 Sep 2016 00:00:00 +0530 Sat, 22 Oct 2016 19:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333745 Refund of service tax on export-related input services was held admissible where terminal handling, bill of lading, origin haulage, repo and CHA services were used for export and fell within the notification, and rejection on the ground that they were not port services was not accepted. The Tribunal also held that refund could not be denied merely because debit notes were produced instead of formal invoices, or because the recipient did not prove the service provider's tax payment, since the notification did not prescribe those conditions. A limited issue on air services alleged to be courier services was remanded for factual verification. Case-Laws Service Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333745