https://www.taxtmi.com/caselaws?id=341470 Procedural defects in export refund documentation did not defeat entitlement where the substantive nexus between the services and exports was established. Refund under Notification No. 41/2007-ST was treated as admissible for terminal handling charges, other port services and fumigation expenses as port services when rendered within port premises and integrally connected with port operations. Refund for testing, inspection and analysis services was also allowed despite non-production of an agreement, since invoices and shipping particulars sufficiently correlated the services with exports. Omission of the exporter's IEC code in courier invoices was treated as a curable procedural lapse. The GTA claim, however, was remanded for fresh verification of supporting documents. en-us Mon, 27 Mar 2017 00:00:00 +0530 Mon, 01 May 2017 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341470 Procedural defects in export refund documentation did not defeat entitlement where the substantive nexus between the services and exports was established. Refund under Notification No. 41/2007-ST was treated as admissible for terminal handling charges, other port services and fumigation expenses as port services when rendered within port premises and integrally connected with port operations. Refund for testing, inspection and analysis services was also allowed despite non-production of an agreement, since invoices and shipping particulars sufficiently correlated the services with exports. Omission of the exporter's IEC code in courier invoices was treated as a curable procedural lapse. The GTA claim, however, was remanded for fresh verification of supporting documents. Case-Laws Service Tax Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341470