https://www.taxtmi.com/caselaws?id=341006 Refund under Notification No. 41/2007-ST was allowed where the claimant's debit notes substantially satisfied Rule 4A requirements and constituted reasonable evidence of service tax payment for export-related services. The earlier revenue objection, based on the form of documents, was rejected because the documents contained the essential particulars and the cited precedent concerned Cenvat credit rather than refund. Refund of terminal handling charges for the pre-07.07.2009 period was also admitted because such charges formed part of port-related services used for export, and the later specific amendment did not exclude them from the earlier notification. The refund rejection was set aside in full. en-us Tue, 07 Mar 2017 00:00:00 +0530 Mon, 24 Apr 2017 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341006 Refund under Notification No. 41/2007-ST was allowed where the claimant's debit notes substantially satisfied Rule 4A requirements and constituted reasonable evidence of service tax payment for export-related services. The earlier revenue objection, based on the form of documents, was rejected because the documents contained the essential particulars and the cited precedent concerned Cenvat credit rather than refund. Refund of terminal handling charges for the pre-07.07.2009 period was also admitted because such charges formed part of port-related services used for export, and the later specific amendment did not exclude them from the earlier notification. The refund rejection was set aside in full. Case-Laws Service Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341006