https://www.taxtmi.com/caselaws?id=359220 Refund of Service Tax under Notification No. 17/2009-ST was held admissible for terminal handling charges and CHA services used for export, because similar claims had already been allowed in the assessee's own case and the invoices and tax payment under the relevant service category were not in dispute. The objection regarding non-production of the CHA licence was rejected as not decisive on the record. By contrast, refund for fumigation/sterilization charges was denied, since the notification covered fumigation of export containers and not sterilization of exported goods. The result was partial relief: refund allowed for terminal handling charges and CHA services, but refused for fumigation/sterilization charges. en-us Tue, 03 Apr 2018 00:00:00 +0530 Fri, 19 Apr 2019 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359220 Refund of Service Tax under Notification No. 17/2009-ST was held admissible for terminal handling charges and CHA services used for export, because similar claims had already been allowed in the assessee's own case and the invoices and tax payment under the relevant service category were not in dispute. The objection regarding non-production of the CHA licence was rejected as not decisive on the record. By contrast, refund for fumigation/sterilization charges was denied, since the notification covered fumigation of export containers and not sterilization of exported goods. The result was partial relief: refund allowed for terminal handling charges and CHA services, but refused for fumigation/sterilization charges. Case-Laws Service Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359220