https://www.taxtmi.com/caselaws?id=383769 Refund of service tax under Notification No. 17/2009-ST may be available where export of goods is compulsorily routed through a canalising agency, if the claimant remains the owner of the goods, bears the substantive contractual obligations, and satisfies the refund conditions. The note states that export of manganese ore through MMTC did not prevent the appellant from being treated as the exporter because the arrangement was a back-to-back contract driven by Foreign Trade Policy restrictions. It further records compliance with the refund requirements, including timely filing, non-availment of CENVAT credit, proper documentation, and nexus between the taxable services and the export. en-us Mon, 15 Jul 2019 00:00:00 +0530 Thu, 29 Oct 2020 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383769 Refund of service tax under Notification No. 17/2009-ST may be available where export of goods is compulsorily routed through a canalising agency, if the claimant remains the owner of the goods, bears the substantive contractual obligations, and satisfies the refund conditions. The note states that export of manganese ore through MMTC did not prevent the appellant from being treated as the exporter because the arrangement was a back-to-back contract driven by Foreign Trade Policy restrictions. It further records compliance with the refund requirements, including timely filing, non-availment of CENVAT credit, proper documentation, and nexus between the taxable services and the export. Case-Laws Service Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383769