https://www.taxtmi.com/caselaws?id=348679 Under Notification No. 41/2007-ST, refund of service tax on port services and technical testing and analysis services used for export was treated as admissible without insisting on one-to-one correlation between the services and the exported goods, as the applicable circular accepted a basic nexus with export activity. For GTA services, the notification required invoice particulars to be reflected in the lorry receipt and shipping bill, so the refund rejection was set aside and the claim remanded for fresh verification on Chartered Accountant certification and supporting records, with personal hearing. The Revenue's challenge on the first issue failed, while the GTA claim required reconsideration. en-us Fri, 24 Feb 2017 00:00:00 +0530 Mon, 06 Nov 2017 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348679 Under Notification No. 41/2007-ST, refund of service tax on port services and technical testing and analysis services used for export was treated as admissible without insisting on one-to-one correlation between the services and the exported goods, as the applicable circular accepted a basic nexus with export activity. For GTA services, the notification required invoice particulars to be reflected in the lorry receipt and shipping bill, so the refund rejection was set aside and the claim remanded for fresh verification on Chartered Accountant certification and supporting records, with personal hearing. The Revenue's challenge on the first issue failed, while the GTA claim required reconsideration. Case-Laws Service Tax Fri, 24 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348679