https://www.taxtmi.com/caselaws?id=190647 Export-related service tax refund claims cannot be rejected solely for missing particulars in invoices or lorry receipts when documentary evidence otherwise establishes nexus with exported goods; the courier charges and goods transport operator service claims were therefore remanded for fresh consideration. By contrast, refund for CHA service was not admissible because the prescribed notification condition was not met: the invoice was issued by a C&F agent rather than the CHA. The dispute was thus allowed only in part, with procedural defects treated as curable for export nexus purposes but mandatory notification requirements applied strictly where the service-specific invoice condition was absent. en-us Tue, 19 Nov 2013 00:00:00 +0530 Tue, 21 Feb 2017 15:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190647 Export-related service tax refund claims cannot be rejected solely for missing particulars in invoices or lorry receipts when documentary evidence otherwise establishes nexus with exported goods; the courier charges and goods transport operator service claims were therefore remanded for fresh consideration. By contrast, refund for CHA service was not admissible because the prescribed notification condition was not met: the invoice was issued by a C&F agent rather than the CHA. The dispute was thus allowed only in part, with procedural defects treated as curable for export nexus purposes but mandatory notification requirements applied strictly where the service-specific invoice condition was absent. Case-Laws Service Tax Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190647