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2018 (7) TMI 998 - AT - Service TaxSEZ Unit - Refund of Service tax - rejection on the ground that the documents enclosed in respect of service tax paid to M/s. Maersk Line India (P) Ltd. does not tally with the service tax paid and claimed - Held that:- In all the invoices produced, there is a mention of Bill of Lading No. 560518665 dated 26.06.2013 and the input service relates to the said Bill of Lading and therefore there is a nexus between input service and the authorized operation - refund is allowed - appeal allowed - decided in favor of appellant.
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