https://www.taxtmi.com/caselaws?id=340017 Refund of service tax under Notification No. 41/2007-ST for GTA services was examined as an export-relief scheme, with compliance to be assessed against the export service claim rather than by importing the broader central excise concept of place of removal. The notification required the exporter's invoice particulars to appear in the lorry receipt and shipping bill, but the Tribunal noted Board guidance that export-refund schemes may be supported through self-certification or Chartered Accountant certification to show nexus between input services and exports. As the lower authorities had not considered that clarification, the denial of refund was not sustained and the matter was remanded for fresh adjudication. en-us Thu, 02 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340017 Refund of service tax under Notification No. 41/2007-ST for GTA services was examined as an export-relief scheme, with compliance to be assessed against the export service claim rather than by importing the broader central excise concept of place of removal. The notification required the exporter's invoice particulars to appear in the lorry receipt and shipping bill, but the Tribunal noted Board guidance that export-refund schemes may be supported through self-certification or Chartered Accountant certification to show nexus between input services and exports. As the lower authorities had not considered that clarification, the denial of refund was not sustained and the matter was remanded for fresh adjudication. Case-Laws Service Tax Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340017