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Issues: Whether refund of service tax paid on GTA services under Notification No. 41/2007-S.T. could be allowed on the basis of Chartered Accountant's certificate and broad correlation of export and transport documents, and whether the matter required remand for fresh consideration.
Analysis: The refund claim on GTA services was examined in the light of the export-refund scheme under Notification No. 41/2007-S.T. and the administrative guidance issued in Circular No. 120/01/2010-S.T. The Tribunal noted that in export of bulk cargo, strict invoice-wise or lorry-receipt-wise correlation may be impracticable, and that the scheme had been simplified by introducing certification of the nexus between input services and exports. It relied on the principle that, in such circumstances, broad correlation supported by certified documents can be sufficient for verification of the refund claim. As the material relied upon by the appellant had not been examined in that light at the adjudication stage, the matter required reconsideration by the original authority.
Conclusion: Refund of service tax on GTA services was not finally allowed or rejected on merits; the issue was remanded to the adjudicating authority for fresh decision after considering the Chartered Accountant's certificate and granting personal hearing.
Ratio Decidendi: Where strict documentary co-relation is impracticable in export-related refund claims, broad correlation supported by Chartered Accountant certification can be an acceptable basis for verification, and the refund claim should be reconsidered on that footing.
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