https://www.taxtmi.com/caselaws?id=443192 Export-related service tax refund was held admissible where terminal handling services for export containers were treated as port services covered by the exemption notification, goods transport agency services were used to move stuffed sealed containers from the factory to ICD/CFS or the port in connection with export, and customs house agent services were specifically covered and supported by correlatable invoices and shipping bills. The earlier rejection of the refund claim was found unsustainable because the services fell within the notified export-related categories and the documentation linked them to the exports. en-us Mon, 18 Sep 2023 00:00:00 +0530 Tue, 19 Sep 2023 08:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443192 Export-related service tax refund was held admissible where terminal handling services for export containers were treated as port services covered by the exemption notification, goods transport agency services were used to move stuffed sealed containers from the factory to ICD/CFS or the port in connection with export, and customs house agent services were specifically covered and supported by correlatable invoices and shipping bills. The earlier rejection of the refund claim was found unsustainable because the services fell within the notified export-related categories and the documentation linked them to the exports. Case-Laws Service Tax Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443192