https://www.taxtmi.com/caselaws?id=343138 Refund of service tax on export-linked services under Notification No. 41/2007-ST cannot be denied merely because duty drawback was claimed, where the drawback computation does not include the input service component and the record shows tax-paid export-related services such as inland haulage, CHA and clearing and forwarding services. On those facts, denial of refund for the port-linked services was held unsustainable. However, where the refund claim for road transport from the factory to the ICD turned on factual correlation between invoices and movement of export goods, the matter required verification and was remanded to the adjudicating authority. en-us Thu, 04 May 2017 00:00:00 +0530 Fri, 19 May 2017 07:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343138 Refund of service tax on export-linked services under Notification No. 41/2007-ST cannot be denied merely because duty drawback was claimed, where the drawback computation does not include the input service component and the record shows tax-paid export-related services such as inland haulage, CHA and clearing and forwarding services. On those facts, denial of refund for the port-linked services was held unsustainable. However, where the refund claim for road transport from the factory to the ICD turned on factual correlation between invoices and movement of export goods, the matter required verification and was remanded to the adjudicating authority. Case-Laws Central Excise Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343138