https://www.taxtmi.com/caselaws?id=345380 Refund under Notification No. 41/2007-ST was treated as admissible for export-linked transport, port handling and Customs House Agency services where the services were directly co-related to export consignments and supported by export documents. Duty drawback did not bar the claim because the disputed post-manufacturing input services were not covered in the drawback computation. Procedural defects under Rule 4A of the Service Tax Rules, including incorrect invoice address details, were treated as curable and could not defeat substantive refund entitlement when the services were otherwise verifiable and export-related. en-us Tue, 04 Jul 2017 00:00:00 +0530 Thu, 03 Aug 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345380 Refund under Notification No. 41/2007-ST was treated as admissible for export-linked transport, port handling and Customs House Agency services where the services were directly co-related to export consignments and supported by export documents. Duty drawback did not bar the claim because the disputed post-manufacturing input services were not covered in the drawback computation. Procedural defects under Rule 4A of the Service Tax Rules, including incorrect invoice address details, were treated as curable and could not defeat substantive refund entitlement when the services were otherwise verifiable and export-related. Case-Laws Service Tax Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345380