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2011 (3) TMI 442 - AT - Service TaxRefund of service tax paid - courier service, banking service and GTA service used for export - No purpose will be served in requiring the claimants of refunds to produce multiple copies of same documents in respect of each and every individual claim of service tax credit - Since invoices and the shipping bill and ARE-1 have been produced, prima-facie appellants seem to be eligible for refund - However subject to the guidelines the original adjudicating authority is directed to verify the claim once again and satisfy himself whether with the help of export invoice and the invoices issued by the service providers, linkage between the export goods and the service providers invoice have been established by the appellant or not and consider the claim thereafter - The impugned order is set aside and the matter is remanded to the original adjudicating authority for verification and consideration of the claim afresh.
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