https://www.taxtmi.com/caselaws?id=336421 Refund under Notification No. 41/2007-ST is described as available for service tax paid on THC charges, bill of lading charges, origin haulage, repo charges, CHA services, and transportation of empty containers from port to factory where the services fall within earlier Tribunal precedent. Debit notes are treated as acceptable supporting documents, so the absence of invoices alone does not defeat the claim. The text also states that refund cannot be denied merely because proof was not produced that the service provider paid the tax to the Revenue. The claims are presented as legally maintainable, with refund to be granted wherever otherwise admissible. en-us Thu, 17 Nov 2016 00:00:00 +0530 Wed, 21 Dec 2016 10:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336421 Refund under Notification No. 41/2007-ST is described as available for service tax paid on THC charges, bill of lading charges, origin haulage, repo charges, CHA services, and transportation of empty containers from port to factory where the services fall within earlier Tribunal precedent. Debit notes are treated as acceptable supporting documents, so the absence of invoices alone does not defeat the claim. The text also states that refund cannot be denied merely because proof was not produced that the service provider paid the tax to the Revenue. The claims are presented as legally maintainable, with refund to be granted wherever otherwise admissible. Case-Laws Service Tax Thu, 17 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336421