https://www.taxtmi.com/caselaws?id=340064 The expression "in relation to transport of export goods" in Notification No. 41/2007-ST was treated as wide enough to cover GTA service used for moving empty containers from the yard to the factory for stuffing export cargo, so refund could not be denied on that ground. Refund also could not be refused merely for non-production of some supporting documents where the export invoice and connected records disclosed cargo, container and vehicle particulars; entitlement had to be tested on the relevant records, subject to verification. The impugned orders were set aside and the refund claims were remitted to the Original Authority for reconsideration. en-us Thu, 23 Feb 2017 00:00:00 +0530 Tue, 14 Mar 2017 17:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340064 The expression "in relation to transport of export goods" in Notification No. 41/2007-ST was treated as wide enough to cover GTA service used for moving empty containers from the yard to the factory for stuffing export cargo, so refund could not be denied on that ground. Refund also could not be refused merely for non-production of some supporting documents where the export invoice and connected records disclosed cargo, container and vehicle particulars; entitlement had to be tested on the relevant records, subject to verification. The impugned orders were set aside and the refund claims were remitted to the Original Authority for reconsideration. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340064