https://www.taxtmi.com/caselaws?id=345334 Refund of service tax on specified export-linked services under Notification No. 41/2007-ST cannot be denied merely because the exporter has also availed duty drawback, since the drawback mechanism does not account for the input service tax element. Terminal Handling Charges and Bill of Lading charges incurred at the port in connection with export of goods may also qualify as refundable port services where they are integrally connected with export activity. The transport-service claim was left for verification and consequential sanction by the adjudicating authority. en-us Tue, 27 Jun 2017 00:00:00 +0530 Thu, 03 Aug 2017 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345334 Refund of service tax on specified export-linked services under Notification No. 41/2007-ST cannot be denied merely because the exporter has also availed duty drawback, since the drawback mechanism does not account for the input service tax element. Terminal Handling Charges and Bill of Lading charges incurred at the port in connection with export of goods may also qualify as refundable port services where they are integrally connected with export activity. The transport-service claim was left for verification and consequential sanction by the adjudicating authority. Case-Laws Service Tax Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345334