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2022 (12) TMI 659 - AT - Service TaxRefund / Reabte - specified services received and used by them for export of Iron Ore Fines - Notification No.41/2007-ST as amended - Refund rejected on the ground that, None of the Challan/Bill/Lorry Receipt submitted by the claimant contains the reference of the export invoice as stipulated in the Notification. - HELD THAT:- In para 6.2 of this Circular, C.B.E. & C. has clarified that only a broad co-relation of input services and Service Tax paid is required to be made with respect to exports. This Circular was relied upon by the appellant before the Adjudicating Authority, as mentioned in submissions of the assessee. At the same time Ld. Authorized Representative appearing on behalf of the respondent Revenue could not produce the required documents before the Bench to ascertain as to what extent co-relation can be made and whether any liberal view can be taken in these proceedings in view of C.B.E. & C. Circular No. 120/01/2010-S.T. dated 19-1-2010. So far as admissibility of Service tax paid on GTA Services is concerned, it is observed that similar refunds were allowed by the Tribunal in the case of Jumbo Mining Ltd. v. CCE Hyderabad [2012 (7) TMI 739 - CESTAT, BANGALORE] Refund allowed.
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