https://www.taxtmi.com/caselaws?id=388288 Refund under the export-service notification could not be denied where the record established export of goods and supported documents showed actual shipment. Transportation from factory to port, terminal handling, and bill of lading related services used for export operations were treated as eligible export-related services, so denial on the ground of ineligibility was unsustainable. The refund also could not be rejected merely because the invoices were not issued in the claimant's name, since the use of the services was otherwise established. The rejection was set aside and refund granted with consequential relief. en-us Wed, 16 Oct 2019 00:00:00 +0530 Wed, 13 Nov 2019 09:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388288 Refund under the export-service notification could not be denied where the record established export of goods and supported documents showed actual shipment. Transportation from factory to port, terminal handling, and bill of lading related services used for export operations were treated as eligible export-related services, so denial on the ground of ineligibility was unsustainable. The refund also could not be rejected merely because the invoices were not issued in the claimant's name, since the use of the services was otherwise established. The rejection was set aside and refund granted with consequential relief. Case-Laws Service Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388288