https://www.taxtmi.com/caselaws?id=421068 Refund of service tax under Notification No. 41/2012-ST was available where manganese ore exports were routed through MMTC Ltd. under a trade-policy channel, because MMTC acted only as a canalising intermediary and not the substantive commercial exporter. The claimant established ownership of the goods, contractual responsibility for the export, certification of the invoices, and the required nexus between the exported goods and the input services. The Tribunal found that the policy and notification did not bar refund merely because the shipping documents stood in MMTC's name, and the denial of refund was therefore unsustainable. en-us Mon, 11 Apr 2022 00:00:00 +0530 Sat, 16 Apr 2022 08:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421068 Refund of service tax under Notification No. 41/2012-ST was available where manganese ore exports were routed through MMTC Ltd. under a trade-policy channel, because MMTC acted only as a canalising intermediary and not the substantive commercial exporter. The claimant established ownership of the goods, contractual responsibility for the export, certification of the invoices, and the required nexus between the exported goods and the input services. The Tribunal found that the policy and notification did not bar refund merely because the shipping documents stood in MMTC's name, and the denial of refund was therefore unsustainable. Case-Laws Service Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421068