https://www.taxtmi.com/caselaws?id=354355 Export-linked refund claims under Notification No. 17/2009-ST were held maintainable where the competent authority had jurisdiction over the assessee's registered premises and the Revenue failed to show any contrary jurisdiction. Service tax on transportation from mine to railway siding and onward for export, as well as port-related services, was found within the notification's scope because the record supported a clear nexus with export movement. Alleged document discrepancies and absence of strict one-to-one correlation did not defeat the claims, since shipping bills, invoices, bills of lading, certificates and other supporting records established the export linkage and no specific mismatch was proved. The refund claims were upheld in full. en-us Thu, 07 Dec 2017 00:00:00 +0530 Thu, 25 Jan 2018 09:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354355 Export-linked refund claims under Notification No. 17/2009-ST were held maintainable where the competent authority had jurisdiction over the assessee's registered premises and the Revenue failed to show any contrary jurisdiction. Service tax on transportation from mine to railway siding and onward for export, as well as port-related services, was found within the notification's scope because the record supported a clear nexus with export movement. Alleged document discrepancies and absence of strict one-to-one correlation did not defeat the claims, since shipping bills, invoices, bills of lading, certificates and other supporting records established the export linkage and no specific mismatch was proved. The refund claims were upheld in full. Case-Laws Service Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354355