Refund Claim Approved: Invoice Issuer Requirement Changed Post-Notification No. 41/2007-S.T., Refund Granted Despite Initial Rejection.

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....Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent services. Though the invoice is not issued by the port, as per Sl. No. 2 of the Notification No. 41/2007-S.T., it is not required to establish that the services were rendered by the port or any person authorized by the port during the relevant period and this condition was included only in the subsequent Notification i.e., Notification No. 17/2009-S.T. - Refund allowed - AT....