https://www.taxtmi.com/caselaws?id=195539 Refund under Notification No. 41/2007-ST could not be denied merely because export-related services used within the port were not classified as Port Service, where the services were actually used for export of goods and had been paid for. The claim covering inland haulage, outward freight, bill of lading and CHA charges was therefore sustainable. The fumigation charge component, however, depended on a stated written agreement with the overseas buyer, and factual verification of that agreement was necessary before grant of refund. Relief was thus available on the principal refund issue, while the fumigation claim required remand for verification. en-us Tue, 01 Nov 2016 00:00:00 +0530 Fri, 03 Nov 2017 10:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195539 Refund under Notification No. 41/2007-ST could not be denied merely because export-related services used within the port were not classified as Port Service, where the services were actually used for export of goods and had been paid for. The claim covering inland haulage, outward freight, bill of lading and CHA charges was therefore sustainable. The fumigation charge component, however, depended on a stated written agreement with the overseas buyer, and factual verification of that agreement was necessary before grant of refund. Relief was thus available on the principal refund issue, while the fumigation claim required remand for verification. Case-Laws Service Tax Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195539