https://www.taxtmi.com/caselaws?id=772150 CESTAT Kolkata allowed the appeal regarding refund of service tax paid on export-related services for iron ore fines. The tribunal rejected the department's contention of non-compliance with Notification No.41/2007-ST and condition (iii) of entry 11 in Notification No.03/2008-ST. Following precedent in S.K.Sarawagi Company case, the tribunal held that for bulk cargo exports, compliance should be determined by broadly correlating transport evidence and service tax paid with quantities exported, since export invoices are prepared only after loading due to variable factors like quality and size. The appellant satisfied the notification conditions, making the refund allowable. en-us Mon, 28 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772150 CESTAT Kolkata allowed the appeal regarding refund of service tax paid on export-related services for iron ore fines. The tribunal rejected the department's contention of non-compliance with Notification No.41/2007-ST and condition (iii) of entry 11 in Notification No.03/2008-ST. Following precedent in S.K.Sarawagi Company case, the tribunal held that for bulk cargo exports, compliance should be determined by broadly correlating transport evidence and service tax paid with quantities exported, since export invoices are prepared only after loading due to variable factors like quality and size. The appellant satisfied the notification conditions, making the refund allowable. Case-Laws Service Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772150