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TMI Blog2011 (3) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice, banking service and GTA service used for export has been rejected on the ground that there is no proper linkage between the documents produced for claiming credit and actual export that has taken place. 2. As regards courier service, it was submitted that credit was taken in respect of two invoices and when the matter came up before the original adjudicating authority, the endorsement of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service was used for export of goods in question. As regards the banking service, the copies of invoices issued by Citi Bank show that fees charged with relevant details of export invoices. The claim has been rejected on the ground that this is not sufficient. It was submitted that once the invoice number is given, the export goods can be linked to the shipping bill with the help of invoice a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill and ARE-1 in respect of each service, it would be sufficient if the invoice is produced since it is possible to link the export goods and the service availed with the help of invoice. Therefore the view taken by the Revenue that invoice is not sufficient to link the export goods with the export cannot be sustained. What is required to be seen is whether basic document namely shipping bill and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e original adjudicating authority is directed to verify the claim once again and satisfy himself whether with the help of export invoice and the invoices issued by the service providers, linkage between the export goods and the service providers invoice have been established by the appellant or not and consider the claim thereafter. The impugned order is set aside and the matter is remanded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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