https://www.taxtmi.com/caselaws?id=343605 Refund under Notification No. 41/2007-ST was treated as admissible for Terminal Handling Charges and Bill of Lading charges because Terminal Handling Charges were regarded as falling within port service and, on that basis, as eligible export input services. Refund was also allowed for Goods Transport Agency service used for export, since the record supported the assessee's claim that the transport was from the factory to the port and the Revenue produced no contrary evidence. The objections based on limitation and alleged drawback were rejected because they were not raised in the show cause notice, making denial on those grounds unsustainable. en-us Wed, 26 Apr 2017 00:00:00 +0530 Mon, 29 May 2017 08:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343605 Refund under Notification No. 41/2007-ST was treated as admissible for Terminal Handling Charges and Bill of Lading charges because Terminal Handling Charges were regarded as falling within port service and, on that basis, as eligible export input services. Refund was also allowed for Goods Transport Agency service used for export, since the record supported the assessee's claim that the transport was from the factory to the port and the Revenue produced no contrary evidence. The objections based on limitation and alleged drawback were rejected because they were not raised in the show cause notice, making denial on those grounds unsustainable. Case-Laws Service Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343605