https://www.taxtmi.com/caselaws?id=444520 Notification No. 41/2007-ST permits refund of service tax on export-related input services where substantive use for export is established. A mismatch between the CHA named in shipping documents and the invoicing entity does not itself defeat refund where subcontracting is not prohibited. Road transport refund may be granted after verification where a pure agent arranged GTA services and the exporter reimbursed the cost. Export commission refund need not depend on a formal foreign-agent agreement if other payment evidence exists. Terminal handling charges for export containers within port areas may qualify as port services. Claims require verification and consequential sanction of admissible refund. 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 Notification No. 41/2007-ST permits refund of service tax on export-related input services where substantive use for export is established. A mismatch between the CHA named in shipping documents and the invoicing entity does not itself defeat refund where subcontracting is not prohibited. Road transport refund may be granted after verification where a pure agent arranged GTA services and the exporter reimbursed the cost. Export commission refund need not depend on a formal foreign-agent agreement if other payment evidence exists. Terminal handling charges for export containers within port areas may qualify as port services. Claims require verification and consequential sanction of admissible refund. Case-Laws Service Tax Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444520