https://www.taxtmi.com/caselaws?id=344412 Refund under Notification No. 41/2007 is not denied merely because duty drawback was also claimed, where the input services were used for export of goods and are outside the drawback claim. Terminal Handling Charges and Inland Haulage Charges were treated as export-related port services eligible for refund. Commission paid to an agent outside India was not disallowed for lack of a separate contract where invoices showed the charge and service tax was paid under reverse charge. CHA service refunds were also allowed where the services were actually received for export activity and the invoices established the necessary nexus. en-us Tue, 09 May 2017 00:00:00 +0530 Fri, 16 Jun 2017 09:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344412 Refund under Notification No. 41/2007 is not denied merely because duty drawback was also claimed, where the input services were used for export of goods and are outside the drawback claim. Terminal Handling Charges and Inland Haulage Charges were treated as export-related port services eligible for refund. Commission paid to an agent outside India was not disallowed for lack of a separate contract where invoices showed the charge and service tax was paid under reverse charge. CHA service refunds were also allowed where the services were actually received for export activity and the invoices established the necessary nexus. Case-Laws Service Tax Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344412