TMI Blog2011 (3) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... edit - Since invoices and the shipping bill and ARE-1 have been produced, prima-facie appellants seem to be eligible for refund - However subject to the guidelines the 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 servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter came up before the original adjudicating authority, the endorsement of the courier agency on the invoice relating to export invoice number was not available and this defect has been rectified. However, the refund has been rejected on the ground that there is no mention of the destination of the courier including name and address of the recipient of the courier. The learned advocate drew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en, the export goods can be linked to the shipping bill with the help of invoice attached to the shipping bill and the ARE-1. As regards the claim relating to GTA service, the same has been rejected again on the ground that the details of invoices mentioned is not sufficient since corresponding shipping bills were not produced. 3. I have considered the submissions. In all the cases, the objectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. What is required to be seen is whether basic document namely shipping bill and other enclosures are available with the claim and it is not necessary that in respect of each and every service tax claim, separate copies of documents are produced. What is required to be seen is whether the export invoice contains all the relevant details and the invoice number is available in the receipts issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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