https://www.taxtmi.com/caselaws?id=344239 Export-refund claims under Notification No. 41/2007-ST are to be tested on actual payment of service tax on eligible specified services used for export and on the factual nexus with the exported goods, not on the service provider's label or registration description. Terminal handling charges, bill of lading charges, documentation charges and similar port-related charges may qualify as port services for refund purposes, subject to verification of supporting records. Limitation for the refund claim runs from the date the service tax was paid to the service provider, because that payment is a condition for availing the notification. Documentary objections and the presence of a sister unit or merchant exporter in the chain require factual verification and do not justify outright rejection. en-us Tue, 16 May 2017 00:00:00 +0530 Mon, 12 Jun 2017 08:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344239 Export-refund claims under Notification No. 41/2007-ST are to be tested on actual payment of service tax on eligible specified services used for export and on the factual nexus with the exported goods, not on the service provider's label or registration description. Terminal handling charges, bill of lading charges, documentation charges and similar port-related charges may qualify as port services for refund purposes, subject to verification of supporting records. Limitation for the refund claim runs from the date the service tax was paid to the service provider, because that payment is a condition for availing the notification. Documentary objections and the presence of a sister unit or merchant exporter in the chain require factual verification and do not justify outright rejection. Case-Laws Service Tax Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344239