https://www.taxtmi.com/caselaws?id=444520 Under Notification No. 41/2007-ST, refund of service tax on export-related input services was treated as admissible where the substantive use of the services for exports was established and the notification did not require rigid proof insisted on by the department. Refund was allowed for CHA services, road transport services, export commission agent services and terminal handling charges, with the transport and commission claims remanded only for verification of supporting documents. The article emphasises that hyper-technical objections, such as invoice mismatches or absence of a formal agreement, should not defeat refund claims when the underlying export nexus is shown. en-us Fri, 13 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444520 Under Notification No. 41/2007-ST, refund of service tax on export-related input services was treated as admissible where the substantive use of the services for exports was established and the notification did not require rigid proof insisted on by the department. Refund was allowed for CHA services, road transport services, export commission agent services and terminal handling charges, with the transport and commission claims remanded only for verification of supporting documents. The article emphasises that hyper-technical objections, such as invoice mismatches or absence of a formal agreement, should not defeat refund claims when the underlying export nexus is shown. Case-Laws Service Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444520