TMI Blog2012 (6) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant company and not by the issuer of the LR - Held that:- The invoice issued by the transporters contains all the details and from the records it appears that the transporters are following a practice of issuing the LRs which is for the purpose of transportation only and the invoice issued which is in reality, a consignment note and also is a document for the purpose of transaction betwee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid on GTA services utilised for export under Notification No.41/2007-ST have been rejected on the ground that the consignment note did not contain the details of export invoice and container number etc. On the LR these details were written by the staff of the appellant company and not by the issuer of the LR. So refund claims were not allowed on the ground that the LR were manipulated by the empl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 wherein it has been held that appellant be eligible for refund of the service tax paid for transportation of empty container also. He submits that this would mean that there was no objection for admissibility of refund in respect of a GTA service and the objection was limited to the claim relating to transportation of empty container only. He also submits that in these cases also the same probl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice issued by the transporter has all the relevant details, the refund claim is to be allowed. Further, I also take note of the submission that for the subsequent periods departmental authorities have allowed the refund. In view of the above discussion, appeals are allowed with consequential relief to the appellant. (Dictated and pronounced in the Court) - - TaxTMI - TMITax - Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
