https://www.taxtmi.com/caselaws?id=446691 Refund of service tax paid on port services and clearing and forwarding services was held admissible under Notification No. 17/2009-ST where the services were used for export activity. The Tribunal reiterated that the decisive enquiry is whether service tax was paid and whether the service received qualifies as a port service or other eligible export-linked input service. Refund could not be denied merely because the service provider was not separately shown to be authorised by the port, if the nature of the service otherwise satisfied the notification conditions. The rejection of refund was therefore not sustainable in law. en-us Tue, 05 Sep 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446691 Refund of service tax paid on port services and clearing and forwarding services was held admissible under Notification No. 17/2009-ST where the services were used for export activity. The Tribunal reiterated that the decisive enquiry is whether service tax was paid and whether the service received qualifies as a port service or other eligible export-linked input service. Refund could not be denied merely because the service provider was not separately shown to be authorised by the port, if the nature of the service otherwise satisfied the notification conditions. The rejection of refund was therefore not sustainable in law. Case-Laws Service Tax Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446691