https://www.taxtmi.com/caselaws?id=334985 For export-related refund under Notification No. 41/07-ST, terminal and other handling services used within the port area were treated as port service and refund was held admissible despite the service nomenclature. GTA services used to transport export goods from the place of removal to the port were also held refundable where the claim was filed after the relevant amendment, because the notification conditions were satisfied on the filing date. Testing and analysis service qualified for refund where an overseas buyer agreement existed before export. The remaining refund component was remanded for verification of agreements and transport documents before final release. en-us Wed, 02 Nov 2016 00:00:00 +0530 Mon, 28 Nov 2016 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334985 For export-related refund under Notification No. 41/07-ST, terminal and other handling services used within the port area were treated as port service and refund was held admissible despite the service nomenclature. GTA services used to transport export goods from the place of removal to the port were also held refundable where the claim was filed after the relevant amendment, because the notification conditions were satisfied on the filing date. Testing and analysis service qualified for refund where an overseas buyer agreement existed before export. The remaining refund component was remanded for verification of agreements and transport documents before final release. Case-Laws Service Tax Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334985