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2017 (3) TMI 567 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 06/10/2007 - GTA services - denial on the ground of non-production of certain documents in support of service tax paid on GTA service availed for export of goods - Held that: - The service tax paid on GTA service for transport of empty containers in connection with the export of cargo was held to be eligible for refund by the Tribunal in various cases - a perusal of the invoice submitted by the appellant indicates that the export invoice itself contains various details like nature of cargo, lorry and container details alongwith the date of receipt for transport. The appellants submit that they have connected documents to link up payment of service tax to such transport. Accordingly, on submission of the relevant documents, the entitlements of the appellants for refund are to be settled - refund allowed - appeal allowed - decided in favor of appellants.
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