https://www.taxtmi.com/caselaws?id=343720 The tribunal allowed the appeal for the refund claim related to services used within the port of export, emphasizing that services facilitating exportation within the port should be considered as port services. The tribunal directed the original authority to verify the contents of the debit notes issued by the service provider and stated that if the debit notes meet the requirements of Rule 4A, the appellant should be entitled to the refund claim. However, a portion of the refund claim was rejected due to not being filed within the 60-day limitation period, as required by the relevant notification. en-us Fri, 05 May 2017 00:00:00 +0530 Wed, 31 May 2017 07:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343720 The tribunal allowed the appeal for the refund claim related to services used within the port of export, emphasizing that services facilitating exportation within the port should be considered as port services. The tribunal directed the original authority to verify the contents of the debit notes issued by the service provider and stated that if the debit notes meet the requirements of Rule 4A, the appellant should be entitled to the refund claim. However, a portion of the refund claim was rejected due to not being filed within the 60-day limitation period, as required by the relevant notification. Case-Laws Service Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343720