https://www.taxtmi.com/caselaws?id=334686 The Tribunal allowed the appeals in favor of the appellant, overturning the denial of refund of service tax paid on terminal handling charges during export. It emphasized that service tax on terminal handling charges fell under Notification No. 41/2007-ST and should be considered eligible for refund. The Tribunal highlighted the importance of demonstrating payment of service tax to service providers and clarified that various charges related to port services were admissible for refund. Procedural aspects should not be a basis for rejecting refund claims, and essential details in documents like debit notes were crucial for refund approval. en-us Thu, 13 Oct 2016 00:00:00 +0530 Tue, 05 Sep 2017 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334686 The Tribunal allowed the appeals in favor of the appellant, overturning the denial of refund of service tax paid on terminal handling charges during export. It emphasized that service tax on terminal handling charges fell under Notification No. 41/2007-ST and should be considered eligible for refund. The Tribunal highlighted the importance of demonstrating payment of service tax to service providers and clarified that various charges related to port services were admissible for refund. Procedural aspects should not be a basis for rejecting refund claims, and essential details in documents like debit notes were crucial for refund approval. Case-Laws Service Tax Thu, 13 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334686