https://www.taxtmi.com/caselaws?id=271095 Refund claims under Notification No. 41/2007-ST require documentary proof linking the tax-paid service to eligible export-related service and identifying the relevant quarter. A Port Services claim was rejected because the documents did not show the nature of service or the quarter to which the tax related. For GTA Services, strict lorry-receipt and shipping-bill matching was not treated as final where later relaxation under Notification No. 17/2009-ST and Circular No. 120/01/2010-ST allowed self-certification or chartered accountant certification to establish correlation. The GTA refund issue was therefore reopened for reconsideration on that basis. en-us Fri, 06 Nov 2015 00:00:00 +0530 Sat, 17 Sep 2016 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271095 Refund claims under Notification No. 41/2007-ST require documentary proof linking the tax-paid service to eligible export-related service and identifying the relevant quarter. A Port Services claim was rejected because the documents did not show the nature of service or the quarter to which the tax related. For GTA Services, strict lorry-receipt and shipping-bill matching was not treated as final where later relaxation under Notification No. 17/2009-ST and Circular No. 120/01/2010-ST allowed self-certification or chartered accountant certification to establish correlation. The GTA refund issue was therefore reopened for reconsideration on that basis. Case-Laws Service Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271095