https://www.taxtmi.com/caselaws?id=340223 A refund claim for service tax paid on Goods Transport Agency services used for exports was required to be reconsidered in light of CBEC Circular No. 120/01/2010-S.T. and the certification requirements under the refund notification. The Tribunal noted that the export refund scheme contemplated self-certification or Chartered Accountant certification to establish the nexus between input services and exports, and that this rationale could apply to the notification in dispute. As the circular and supporting case law had not been placed before the adjudicating authority, the matter was remanded for fresh decision after allowing the appellant to produce the relevant certificates and be heard. en-us Tue, 07 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340223 A refund claim for service tax paid on Goods Transport Agency services used for exports was required to be reconsidered in light of CBEC Circular No. 120/01/2010-S.T. and the certification requirements under the refund notification. The Tribunal noted that the export refund scheme contemplated self-certification or Chartered Accountant certification to establish the nexus between input services and exports, and that this rationale could apply to the notification in dispute. As the circular and supporting case law had not been placed before the adjudicating authority, the matter was remanded for fresh decision after allowing the appellant to produce the relevant certificates and be heard. Case-Laws Service Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340223