https://www.taxtmi.com/caselaws?id=786040 Notification No. 1/2016-ST retrospectively amended the refund framework under Notification No. 41/2012-ST from 1 July 2012, so services used at a head office or corporate office beyond the factory or place of manufacture may qualify as specified services for export refund if export nexus is established. Services such as renting, telephony, security, professional or IT support, repair and maintenance, and C&F-related services cannot be excluded merely because they were not used at the factory. A refund claim also cannot be rejected on a quarter-wise mismatch, since the notification requires filing within one year from export and does not impose a separate quarter bar. Limited factual verification of invoices and nexus remains necessary. en-us Mon, 02 Feb 2026 00:00:00 +0530 Wed, 04 Feb 2026 12:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786040 Notification No. 1/2016-ST retrospectively amended the refund framework under Notification No. 41/2012-ST from 1 July 2012, so services used at a head office or corporate office beyond the factory or place of manufacture may qualify as specified services for export refund if export nexus is established. Services such as renting, telephony, security, professional or IT support, repair and maintenance, and C&F-related services cannot be excluded merely because they were not used at the factory. A refund claim also cannot be rejected on a quarter-wise mismatch, since the notification requires filing within one year from export and does not impose a separate quarter bar. Limited factual verification of invoices and nexus remains necessary. Case-Laws Service Tax Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786040