https://www.taxtmi.com/caselaws?id=342055 Export-related services may qualify for refund under Notification No. 41/2007-ST when the documentation shows they were used in the course of export. Courier charges, GTA services for movement of goods from the factory or ICD to the port, and certification or certificate of origin services were treated as covered where invoices and export records established a direct link with the export transaction. The notification, read with CBEC Circular No. 120/01/2010-ST, supports refund entitlement for services integrally connected with export activity and supported by export-linked evidence. The governing approach is that demonstrable use in export is the key criterion for admissibility of refund. en-us Fri, 03 Mar 2017 00:00:00 +0530 Mon, 04 Sep 2017 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342055 Export-related services may qualify for refund under Notification No. 41/2007-ST when the documentation shows they were used in the course of export. Courier charges, GTA services for movement of goods from the factory or ICD to the port, and certification or certificate of origin services were treated as covered where invoices and export records established a direct link with the export transaction. The notification, read with CBEC Circular No. 120/01/2010-ST, supports refund entitlement for services integrally connected with export activity and supported by export-linked evidence. The governing approach is that demonstrable use in export is the key criterion for admissibility of refund. Case-Laws Service Tax Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342055