https://www.taxtmi.com/caselaws?id=263807 Refund of service tax on GTA services used for export of goods should not be denied solely because export invoice numbers were not mentioned in the lorry receipts and corresponding shipping bills, where export of the goods and use of the service are otherwise undisputed and the linkage can be verified. The Tribunal applied the earlier view in M.R. Organization and treated the missing particulars as a matter for verification rather than outright rejection. The proper course was remand to the original adjudicating authority for de novo adjudication and examination of the connection between the lorry receipts, export invoices, and shipping bills. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 10 Sep 2015 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263807 Refund of service tax on GTA services used for export of goods should not be denied solely because export invoice numbers were not mentioned in the lorry receipts and corresponding shipping bills, where export of the goods and use of the service are otherwise undisputed and the linkage can be verified. The Tribunal applied the earlier view in M.R. Organization and treated the missing particulars as a matter for verification rather than outright rejection. The proper course was remand to the original adjudicating authority for de novo adjudication and examination of the connection between the lorry receipts, export invoices, and shipping bills. Case-Laws Service Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263807