https://www.taxtmi.com/caselaws?id=336487 Export-linked service tax refund under Notification No. 41/2007-ST was allowed for to and fro freight used to move export goods, because the notification contained no specific exclusion and the invoice description did not by itself defeat eligibility. Refund was also allowed for THC, BL charges, inland haulage, documentation, SB, palletization, handling and weighment charges, as these were treated as services connected with the export chain and covered by the port service category in line with earlier Tribunal views. The limitation-based rejection was sustained because that ground was not pressed. en-us Tue, 04 Oct 2016 00:00:00 +0530 Tue, 29 Aug 2017 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336487 Export-linked service tax refund under Notification No. 41/2007-ST was allowed for to and fro freight used to move export goods, because the notification contained no specific exclusion and the invoice description did not by itself defeat eligibility. Refund was also allowed for THC, BL charges, inland haulage, documentation, SB, palletization, handling and weighment charges, as these were treated as services connected with the export chain and covered by the port service category in line with earlier Tribunal views. The limitation-based rejection was sustained because that ground was not pressed. Case-Laws Service Tax Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336487