https://www.taxtmi.com/caselaws?id=440159 Refund of service tax under Notification No. 41/2012-ST may not be denied merely because the service provider's invoice is issued in the name of the CHA, where the documents show clear correlation, the CHA acted for the exporter, and the service was actually used for export of goods. Pre-shipment inspection used in relation to exported goods was treated as an eligible input service for refund purposes. On these facts, the refund denial was held unsustainable and consequential relief followed. en-us Wed, 28 Jun 2023 00:00:00 +0530 Wed, 12 Jul 2023 08:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440159 Refund of service tax under Notification No. 41/2012-ST may not be denied merely because the service provider's invoice is issued in the name of the CHA, where the documents show clear correlation, the CHA acted for the exporter, and the service was actually used for export of goods. Pre-shipment inspection used in relation to exported goods was treated as an eligible input service for refund purposes. On these facts, the refund denial was held unsustainable and consequential relief followed. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440159