https://www.taxtmi.com/caselaws?id=345058 Refund under an export-linked service tax notification cannot be denied merely because invoices do not strictly describe the services, where the services were actually used for export of goods and tax was borne. The text states that port-related services, inspection and certification services, customs house agent services, and storage and warehousing services were all treated as eligible when the factual nexus with export was established. Procedural defects in invoices and incomplete particulars were regarded as insufficient grounds to defeat the recipient's refund claim. The rejection orders were set aside and the refund claims were held admissible with consequential relief. en-us Tue, 27 Jun 2017 00:00:00 +0530 Thu, 03 Aug 2017 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345058 Refund under an export-linked service tax notification cannot be denied merely because invoices do not strictly describe the services, where the services were actually used for export of goods and tax was borne. The text states that port-related services, inspection and certification services, customs house agent services, and storage and warehousing services were all treated as eligible when the factual nexus with export was established. Procedural defects in invoices and incomplete particulars were regarded as insufficient grounds to defeat the recipient's refund claim. The rejection orders were set aside and the refund claims were held admissible with consequential relief. Case-Laws Service Tax Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345058