https://www.taxtmi.com/caselaws?id=254841 Refund claims under an export-linked exemption notification must be examined on the basis of documentary co-relation between service tax payment records and export documents. The record contained shipping bills, invoice numbers, bill of lading numbers and tax payment details capable of linking the services to export consignments, yet the lower authorities rejected the claim without satisfactory verification and without considering the relevant circular and cited case law. The rejection was therefore not sustained, and the matter was remanded for de novo adjudication after reasoned consideration of the documents, circulars, precedents and personal hearing. en-us Fri, 19 Dec 2014 00:00:00 +0530 Thu, 01 Jan 2015 21:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254841 Refund claims under an export-linked exemption notification must be examined on the basis of documentary co-relation between service tax payment records and export documents. The record contained shipping bills, invoice numbers, bill of lading numbers and tax payment details capable of linking the services to export consignments, yet the lower authorities rejected the claim without satisfactory verification and without considering the relevant circular and cited case law. The rejection was therefore not sustained, and the matter was remanded for de novo adjudication after reasoned consideration of the documents, circulars, precedents and personal hearing. Case-Laws Service Tax Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254841