https://www.taxtmi.com/caselaws?id=343721 Services actually used at the port for export of goods were treated as port services for refund purposes under Notification No. 41/2007-ST, so refund on Terminal Handling Charges and Custom House Agent services was admissible. Refund on bank charges was not finally denied on the present record because proof of service tax payment required factual verification, and the matter was remanded for that limited purpose. Service tax payable under reverse charge on foreign commission agent services could be discharged by utilisation of cenvat credit, as no prohibition barred that mode of payment, so the liability was held capable of being settled through credit. en-us Fri, 05 May 2017 00:00:00 +0530 Wed, 31 May 2017 07:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343721 Services actually used at the port for export of goods were treated as port services for refund purposes under Notification No. 41/2007-ST, so refund on Terminal Handling Charges and Custom House Agent services was admissible. Refund on bank charges was not finally denied on the present record because proof of service tax payment required factual verification, and the matter was remanded for that limited purpose. Service tax payable under reverse charge on foreign commission agent services could be discharged by utilisation of cenvat credit, as no prohibition barred that mode of payment, so the liability was held capable of being settled through credit. Case-Laws Service Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343721