https://www.taxtmi.com/caselaws?id=345302 Refund claims under the export service tax refund notification were treated as admissible where the exporter had filed the relevant export records, supporting charts and invoices co-relating the services to the consignments. Objections based on delayed production of ARE-1 and shipping bills were not accepted because the documents were on record. Proof of tax payment was satisfied by invoices issued by the taxable service providers, and non-availment of Cenvat credit was supported by written certification and the exemption condition. Challenges to authorization of service providers and the eligibility of CHA, port, rail, C&F and GTA services also failed in light of the board circulars and documentary linkage to exports. en-us Thu, 29 Jun 2017 00:00:00 +0530 Tue, 02 Jan 2018 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345302 Refund claims under the export service tax refund notification were treated as admissible where the exporter had filed the relevant export records, supporting charts and invoices co-relating the services to the consignments. Objections based on delayed production of ARE-1 and shipping bills were not accepted because the documents were on record. Proof of tax payment was satisfied by invoices issued by the taxable service providers, and non-availment of Cenvat credit was supported by written certification and the exemption condition. Challenges to authorization of service providers and the eligibility of CHA, port, rail, C&F and GTA services also failed in light of the board circulars and documentary linkage to exports. Case-Laws Service Tax Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345302