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2012 (6) TMI 331 - AT - Service TaxRefund claim of service tax paid on GTA services rejected - export under Notification No.41/2007-ST rejected as the consignment note did not contain the details of export invoice and container number etc. and on the LR these details were written by the staff of the appellant company and not by the issuer of the LR - Held that:- The invoice issued by the transporters contains all the details and from the records it appears that the transporters are following a practice of issuing the LRs which is for the purpose of transportation only and the invoice issued which is in reality, a consignment note and also is a document for the purpose of transaction between the transporter and the appellant - Since LR and the invoice issued together contain all the details the fact that in the LR certain details have been written by the appellant s staff should not be treated as manipulation and consequently the refund claim is to be allowed - in favour of assessee.
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