https://www.taxtmi.com/caselaws?id=343951 Refund of service tax under Notification No. 41/2007-ST, as amended, was examined for export-related services including terminal handling, CHA, banking, foreign exchange and GTA services. Claims for the period before 07.12.2008 were not admissible where drawback had been claimed under the then-existing condition, while services used within the port area for export activity were treated as eligible after the amendment. Service tax paid through cenvat credit under reverse charge was also recognised as capable of refund. For banking charges, GTA and foreign exchange-related payments, entitlement depended on documentary proof linking the service, tax payment and export shipments, so the matter was remanded for fresh verification. en-us Mon, 15 May 2017 00:00:00 +0530 Mon, 05 Jun 2017 07:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343951 Refund of service tax under Notification No. 41/2007-ST, as amended, was examined for export-related services including terminal handling, CHA, banking, foreign exchange and GTA services. Claims for the period before 07.12.2008 were not admissible where drawback had been claimed under the then-existing condition, while services used within the port area for export activity were treated as eligible after the amendment. Service tax paid through cenvat credit under reverse charge was also recognised as capable of refund. For banking charges, GTA and foreign exchange-related payments, entitlement depended on documentary proof linking the service, tax payment and export shipments, so the matter was remanded for fresh verification. Case-Laws Service Tax Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343951