https://www.taxtmi.com/caselaws?id=216287 Refund of service tax on GTA services used for export could not be rejected solely because export invoice numbers were not mentioned in lorry receipts and shipping bills. Where the export of goods and the use of taxable services were otherwise undisputed, the issue was one of document linkage and verification rather than denial on merits. The Tribunal directed remand for de novo adjudication so the adjudicating authority could verify the connection between the lorry receipts, export invoices and shipping bills before deciding the refund claim. en-us Fri, 02 Mar 2012 00:00:00 +0530 Mon, 17 Sep 2012 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216287 Refund of service tax on GTA services used for export could not be rejected solely because export invoice numbers were not mentioned in lorry receipts and shipping bills. Where the export of goods and the use of taxable services were otherwise undisputed, the issue was one of document linkage and verification rather than denial on merits. The Tribunal directed remand for de novo adjudication so the adjudicating authority could verify the connection between the lorry receipts, export invoices and shipping bills before deciding the refund claim. Case-Laws Service Tax Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216287