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2015 (6) TMI 870 - AT - Service TaxGTA services - export of goods - Notification 14/07-ST dated 6.10.07 - export invoices numbers are not mentioned In the lorry receipt - held that:- service tax should not be exported along with services, service tax refund has been allowed to the exporter on the amount of service tax paid services used in or in relation to the export of goods. In the present case, there is no dispute on fact of export of the goods by the appellant nor there is any dispute that GTA services had been used in the export of the said goods. - the details of export invoices are reflected in the shipping bills. But, export invoice details could not be mentioned in respective lorry receipts. 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) after interpreting the said Notification - Matter remanded back - Decided in favour of assessee.
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