https://www.taxtmi.com/caselaws?id=433966 Refund of service tax on export-related input services under Notification No. 41/2007-S.T., as amended, could not be denied merely because the exporter showed only broad co-relation, not strict one-to-one linkage, between the services, export consignments and tax payment. The governing circular recognised practical difficulty in proving exact correlation and accepted self-certification or chartered accountant certification, supported by basic document scrutiny, where the nexus with exports was broadly established. On the facts, the record supported such a broad co-relation for GTA and other services used for exported iron ore fines, and the Revenue failed to justify rejection on a stricter standard. The refund claim was therefore admissible and consequential relief followed. en-us Wed, 08 Feb 2023 00:00:00 +0530 Tue, 14 Feb 2023 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433966 Refund of service tax on export-related input services under Notification No. 41/2007-S.T., as amended, could not be denied merely because the exporter showed only broad co-relation, not strict one-to-one linkage, between the services, export consignments and tax payment. The governing circular recognised practical difficulty in proving exact correlation and accepted self-certification or chartered accountant certification, supported by basic document scrutiny, where the nexus with exports was broadly established. On the facts, the record supported such a broad co-relation for GTA and other services used for exported iron ore fines, and the Revenue failed to justify rejection on a stricter standard. The refund claim was therefore admissible and consequential relief followed. Case-Laws Service Tax Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433966