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2015 (9) TMI 475 - AT - Service TaxInput services being GTA services - Claim of refund on input services used in Export of goods - Notification No.41/2007-ST - xport invoices numbers are not mentioned in the lorry receipt and the shipping bills - Held that:- However, they are in a position to establish the link between the lorry receipt and the respective export invoices under which the goods were exported. There is no need to examine whether the said condition is substantive or otherwise as I find that on similar issue, this Tribunal in the case of M.R. Organization (2009 (10) TMI 402 - CESTAT, AHMEDABAD) allowed the refund claim subject to verification. The present case also be remitted to the original authority for verification of the claim of the Appellant on the use of GTA service in the export of goods by establishing a link between the lorry receipt and the export invoices and also the export invoices and shipping bills - Decided in favor of assessee.
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