https://www.taxtmi.com/caselaws?id=200817 Refund of service tax on export-related input services was held admissible where the services covered terminal handling, bill of lading, haulage and similar charges used for exports. The Tribunal treated absence of CHA licence particulars as an insufficient ground to deny refund when tax payment by the service provider and supporting invoices were otherwise on record. It also held that refund could not be refused merely because the service was exempt under a notification, if tax had in fact been paid and deposited. Rejection based on non-production of original invoices was likewise not sustained where certified copies were available. en-us Thu, 13 Jul 2017 00:00:00 +0530 Wed, 25 Apr 2018 16:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200817 Refund of service tax on export-related input services was held admissible where the services covered terminal handling, bill of lading, haulage and similar charges used for exports. The Tribunal treated absence of CHA licence particulars as an insufficient ground to deny refund when tax payment by the service provider and supporting invoices were otherwise on record. It also held that refund could not be refused merely because the service was exempt under a notification, if tax had in fact been paid and deposited. Rejection based on non-production of original invoices was likewise not sustained where certified copies were available. Case-Laws Service Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200817