https://www.taxtmi.com/caselaws?id=411231 Refund under Notification No. 41/2012-ST, as substituted by Notification No. 01/2016-ST, was held to extend to taxable input services used beyond the factory or other place of manufacture for export of goods, so denial on the premise that only in-factory services qualified was unsustainable. Refund relating to courier charges was not finally decided because the claimed correlation with shipping bills and supporting Chartered Accountant certification had not been examined, so the matter was remanded for fresh verification. The connected claim for Swachh Bharat Cess and Krishi Kalyan Cess was also remanded, as its treatment depended on the same factual determination. en-us Tue, 17 Aug 2021 00:00:00 +0530 Thu, 19 Aug 2021 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411231 Refund under Notification No. 41/2012-ST, as substituted by Notification No. 01/2016-ST, was held to extend to taxable input services used beyond the factory or other place of manufacture for export of goods, so denial on the premise that only in-factory services qualified was unsustainable. Refund relating to courier charges was not finally decided because the claimed correlation with shipping bills and supporting Chartered Accountant certification had not been examined, so the matter was remanded for fresh verification. The connected claim for Swachh Bharat Cess and Krishi Kalyan Cess was also remanded, as its treatment depended on the same factual determination. Case-Laws Service Tax Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411231