https://www.taxtmi.com/caselaws?id=346161 The Tribunal ruled in favor of the appellant, allowing their refund claim under Notification No.41/2007-ST for services utilized in exporting goods. The appellant successfully demonstrated the essential connection between the transportation services and the export process, justifying the refund on Inland Haulage Charges. Additionally, Terminal Handling Charges and storage services at the port were considered integral to the export process, warranting a refund. The appellant's claim was upheld despite challenges related to claiming drawback on exported goods, as the services in question were post-manufacturing and not part of the drawback calculation. en-us Tue, 04 Jul 2017 00:00:00 +0530 Sat, 05 Aug 2017 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346161 The Tribunal ruled in favor of the appellant, allowing their refund claim under Notification No.41/2007-ST for services utilized in exporting goods. The appellant successfully demonstrated the essential connection between the transportation services and the export process, justifying the refund on Inland Haulage Charges. Additionally, Terminal Handling Charges and storage services at the port were considered integral to the export process, warranting a refund. The appellant's claim was upheld despite challenges related to claiming drawback on exported goods, as the services in question were post-manufacturing and not part of the drawback calculation. Case-Laws Service Tax Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346161