https://www.taxtmi.com/caselaws?id=338923 Refund under Notification No. 17/2009-ST could not be denied solely for a curable defect in certification of original invoices where consolidated certification was available and the substantive claim could be verified on remand. Refund was also admissible for service tax paid on rail transportation of goods where tax had been paid by the service provider, and for services rendered within the port that fell within port services for refund purposes. Paragraph 2(h) was read as applying to the total refund claim, not each shipping bill individually, so claims below the threshold on a bill-wise basis did not bar refund when the overall claim exceeded it. en-us Tue, 24 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338923 Refund under Notification No. 17/2009-ST could not be denied solely for a curable defect in certification of original invoices where consolidated certification was available and the substantive claim could be verified on remand. Refund was also admissible for service tax paid on rail transportation of goods where tax had been paid by the service provider, and for services rendered within the port that fell within port services for refund purposes. Paragraph 2(h) was read as applying to the total refund claim, not each shipping bill individually, so claims below the threshold on a bill-wise basis did not bar refund when the overall claim exceeded it. Case-Laws Service Tax Tue, 24 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338923