https://www.taxtmi.com/caselaws?id=188410 Refund of service tax on transportation of exported goods was treated as admissible in principle where lorry receipts did not mention exporter invoice details, because the condition could be satisfied by broadly correlating the transport records, service tax payment, and quantity exported. The Tribunal rejected rigid literal compliance in the context of large consignments moved from mines to port, noting that the evidentiary requirement should be applied practically. The claim was therefore allowed to proceed, subject to verification of the assessee's entitlement by the original adjudicating authority. en-us Tue, 31 Mar 2015 00:00:00 +0530 Wed, 11 Jan 2017 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188410 Refund of service tax on transportation of exported goods was treated as admissible in principle where lorry receipts did not mention exporter invoice details, because the condition could be satisfied by broadly correlating the transport records, service tax payment, and quantity exported. The Tribunal rejected rigid literal compliance in the context of large consignments moved from mines to port, noting that the evidentiary requirement should be applied practically. The claim was therefore allowed to proceed, subject to verification of the assessee's entitlement by the original adjudicating authority. Case-Laws Service Tax Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188410