https://www.taxtmi.com/caselaws?id=260945 Refund of service tax on GTA services used for export cannot be denied solely because export invoice particulars were not entered in the lorry receipts or shipping bills, where the exporter can otherwise establish the documentary nexus. Under Notification No. 41/2007-ST, as amended, the relevant question is whether the export-linked service and goods can be verified through corroborative evidence. The Tribunal noted that the absence of particulars in the original transport documents is not, by itself, fatal to the refund claim, and directed fresh verification of the linkage between the lorry receipts, export invoices, and shipping bills. en-us Fri, 20 Mar 2015 00:00:00 +0530 Sat, 27 Jun 2015 06:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260945 Refund of service tax on GTA services used for export cannot be denied solely because export invoice particulars were not entered in the lorry receipts or shipping bills, where the exporter can otherwise establish the documentary nexus. Under Notification No. 41/2007-ST, as amended, the relevant question is whether the export-linked service and goods can be verified through corroborative evidence. The Tribunal noted that the absence of particulars in the original transport documents is not, by itself, fatal to the refund claim, and directed fresh verification of the linkage between the lorry receipts, export invoices, and shipping bills. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260945