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2018 (3) TMI 1552 - AT - Service TaxRefund claim - exports of iron ore fines - denial on the ground that the services were not received by the exporter M/s.Emars Mining & Construction Pvt.Ltd. because the GTA Bills were not issued in their favor - Held that: - That from the certificate given on all the original invoices or bills, it is observed that the said claimant has received and used the specified services for export of the said goods by mentioning specified shipping bill number as well as taxable specified services - the refund appears eligible for sanction stands as ₹ 37,09,530/- - the order of the adjudicating authority is restored - appeal allowed - decided in favor of appellant.
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