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2013 (7) TMI 457 - AT - Service TaxRebate Claim - whether the appellant can claim rebate on two transactions of the service tax paid on GTA service used for transportation of goods from their factory to the port of export - Held that:- Appellant is entitled to a rebate on one of the transaction - it is not the case of the department that the lorry receipts did not tally with the export documents in respect of other essential particulars - in other words, a broad correlation is found in the case of the assessee - for the second claim of refund there is no specific reference to the input service on which rebate is claimed, let alone any nexus between the input service and the export of goods - thus the appellant has failed to establish any basis for the rebate claim – appeal decided partly in the favour of the assessee.
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