https://www.taxtmi.com/caselaws?id=339020 Refund under Notification No. 41/2007 was found admissible for service tax paid on banking and other financial services used for exports where bank records and attested statements established actual tax payment linked to the export transactions. The Tribunal also held that service tax on foreign commission agent services, discharged through the Cenvat credit account under reverse charge, satisfied the notification condition; refund could not be denied merely because payment was not made in cash. The denial of refund was therefore set aside and consequential relief followed. en-us Thu, 19 Jan 2017 00:00:00 +0530 Fri, 17 Feb 2017 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339020 Refund under Notification No. 41/2007 was found admissible for service tax paid on banking and other financial services used for exports where bank records and attested statements established actual tax payment linked to the export transactions. The Tribunal also held that service tax on foreign commission agent services, discharged through the Cenvat credit account under reverse charge, satisfied the notification condition; refund could not be denied merely because payment was not made in cash. The denial of refund was therefore set aside and consequential relief followed. Case-Laws Service Tax Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339020