https://www.taxtmi.com/caselaws?id=214011 Refund of service tax paid on GTA services used for exports under Notification No. 41/2007-ST could not be denied merely because the lorry receipt particulars were written by the assessee's staff rather than the transporter. The transporter's invoice, read with the lorry receipt, contained the details needed to link the export goods with the taxable service, and the invoice was treated as the operative consignment note. The entries on the lorry receipt were therefore not regarded as manipulation, and the refund claim was held admissible, with the denial set aside in favour of the assessee. en-us Thu, 03 May 2012 00:00:00 +0530 Tue, 08 Jul 2014 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214011 Refund of service tax paid on GTA services used for exports under Notification No. 41/2007-ST could not be denied merely because the lorry receipt particulars were written by the assessee's staff rather than the transporter. The transporter's invoice, read with the lorry receipt, contained the details needed to link the export goods with the taxable service, and the invoice was treated as the operative consignment note. The entries on the lorry receipt were therefore not regarded as manipulation, and the refund claim was held admissible, with the denial set aside in favour of the assessee. Case-Laws Service Tax Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214011