TMI Blog2015 (9) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... also be remitted to the original authority for verification 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 - Decided in favor of assessee. - Appeal No. ST-53/11 - Order No. FO/A/75458/2015 - Dated:- 28-8-2015 - Hon ble Dr. D. M. Misra, Member ( Judicial ), J. For the Appellant : Shri S. B. Sharma, Adv. For the Respondent : Shri A. Roy, Supdt. (AR) (s) ORDER Per Dr. D. M. Misra These appeals are filed against the Order-in-Appeal No.53-54/ST/B-II/2010 dated 23.11.2010 passed by the Commissioner(Appeals) of Central Excise, Customs Service Tax, Bhubaneswar. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to 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 (SC), Union of India Vs. Wood Papers Ltd. - 1990 (47) ELT 500 (SC). 4. He has also submitted that all the particulars regarding export of goods including the invoices are available with them and they can co-relate the lorry receipt with the export invoices so as to satisfy the Department that the refund of service tax claimed pertains to GTA services used for the export of goods. He has referred to the judgement of the Tribunal in the case of M.R.Organization Vs. Commissioner of Central Excise, Ahmedab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the details of export invoices are reflected in theshipping 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 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 (cited supra) after interpreting the said Notification has observed as; 3. I have considered the submissions made by both thesides. In this case there is no dispute that the goods have been exported. There is also no dispute that courier s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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