TMI Blog2015 (6) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... ort 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. - ST Appeal Nos. 61, 62/11 - - - Dated:- 20-3-2015 - D M Misra, Member (J),J. For the Appellant : Shri S B Sharma, Adv. For the Respondent : Shri K Chowdhury, Supdt. (AR) ORDER Per: D M Misra: These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received by them on which service tax had been paid. He has submitted that all the details of export including the export invoice nos. were mentioned in the shipping bills, however, export invoices could not be mentioned in the relevant lorry receipt. But they are in possession of all the details at the time of the export of the goods. He has contended that this is not a substantive condition for availing the benefit under Notification N0.41/2007-ST dated 6.10.2007 as amended. In support he has referred to the the decisions of the Hon'ble Supreme Court in the case of Commr. of Central Excise, New Delhi Vs. Hari Chand Shri Gopal - 2010 (260) ELT 3 (SC) and Mangalore Chemicals Fertilizers Ltd. Vs. Deputy Commissioner -1991 (55) ELT 437 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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 only dispute centres around the fact that the relevant invoice numbers were not mentioned in the lorry receipts and also in the corresponding shipping bills. During the course of hearing, the Id. Advocate has submitted that the details of export invoices are reflected in the shipping bills. But, he has fairly admitted that export invoice details could not be mentioned in respective lorry receipts. However, they are in a position to establish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m afresh. Accordingly, the matter is remanded back to the Original Adjudicating Authority to decide the refund claim in terms of the above order. 7. I find that the circumstances in the present case are more or less similar to the facts of the aforesaid case except the services involved. In these circumstances, I am of the opinion that the present case also be remitted to the original authority for verification of the of the claim of the Appellant on the use of GTA service in the export of goods by establishing a link between the lorry receipt and the export invoices and also the export invoices and shipping bills. The matters are, therefore, remanded to the original adjudicating authority for denovo adjudication on the above terms. Nee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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