https://www.taxtmi.com/caselaws?id=235299 Service-tax rebate on GTA services used to transport export goods directly from the factory to the port was admissible because transport evidence, tax payment and exported quantity showed sufficient broad correlation, despite lorry receipts not specifying exporter invoice details. Rebate on stockyard rent was not admissible because the claimant did not clearly identify the input service or establish its nexus with exported goods. Each rebate claim requires independent factual support; practical correlation may satisfy proof requirements for export transportation, but unsupported claims fail. en-us Mon, 15 Oct 2012 00:00:00 +0530 Wed, 08 Jan 2014 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235299 Service-tax rebate on GTA services used to transport export goods directly from the factory to the port was admissible because transport evidence, tax payment and exported quantity showed sufficient broad correlation, despite lorry receipts not specifying exporter invoice details. Rebate on stockyard rent was not admissible because the claimant did not clearly identify the input service or establish its nexus with exported goods. Each rebate claim requires independent factual support; practical correlation may satisfy proof requirements for export transportation, but unsupported claims fail. Case-Laws Service Tax Mon, 15 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235299