https://www.taxtmi.com/caselaws?id=390578 Export-linked service tax refund under Notification No. 41/2007-S.T. may not be denied solely because the exporters' invoice details are absent from lorry receipts, where transport records, shipping documents and a Chartered Accountant's certificate provide a workable correlation between the goods exported and the GTA services used. The governing circular recognises practical difficulty in exact one-to-one matching and accepts broad correlation in such export cases. In bulk cargo exports, strict insistence on invoice particulars in every lorry receipt is unnecessary, and substantial documentary compliance is sufficient to support the refund claim. en-us Mon, 06 Jan 2020 00:00:00 +0530 Sat, 11 Jan 2020 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390578 Export-linked service tax refund under Notification No. 41/2007-S.T. may not be denied solely because the exporters' invoice details are absent from lorry receipts, where transport records, shipping documents and a Chartered Accountant's certificate provide a workable correlation between the goods exported and the GTA services used. The governing circular recognises practical difficulty in exact one-to-one matching and accepts broad correlation in such export cases. In bulk cargo exports, strict insistence on invoice particulars in every lorry receipt is unnecessary, and substantial documentary compliance is sufficient to support the refund claim. Case-Laws Service Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390578