https://www.taxtmi.com/caselaws?id=76964 Refund of service tax paid on courier services used for exported goods could not be denied merely because the original invoices did not contain every prescribed detail or because the export linkage was produced later. The exported goods and use of courier services were undisputed, and the missing particulars could be supplied separately for verification. Linkage evidence also need not appear in the invoice itself if it can be established later. The rejection on those grounds was therefore incorrect, and the matter was remanded for verification and fresh consideration of the refund claim. en-us Fri, 30 Oct 2009 00:00:00 +0530 Mon, 02 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76964 Refund of service tax paid on courier services used for exported goods could not be denied merely because the original invoices did not contain every prescribed detail or because the export linkage was produced later. The exported goods and use of courier services were undisputed, and the missing particulars could be supplied separately for verification. Linkage evidence also need not appear in the invoice itself if it can be established later. The rejection on those grounds was therefore incorrect, and the matter was remanded for verification and fresh consideration of the refund claim. Case-Laws Service Tax Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76964