https://www.taxtmi.com/caselaws?id=447267 Refund of service tax could not be denied merely because lorry receipts were not produced, where the exporter substantiated the transportation charges through a Chartered Accountant's certificate and the service details were otherwise verifiable. The underlying use of the services for export of goods was not disputed, and the missing receipts were treated as a procedural lapse that could not defeat a substantive refund claim. The departmental approach was also inconsistent with the Board's circular, which recognised difficulty in obtaining lorry receipts and allowed certificate-based correlation. The rejection of refund was therefore unjustified, the order was set aside, and refund with consequential relief was sustained. en-us Fri, 08 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 06:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447267 Refund of service tax could not be denied merely because lorry receipts were not produced, where the exporter substantiated the transportation charges through a Chartered Accountant's certificate and the service details were otherwise verifiable. The underlying use of the services for export of goods was not disputed, and the missing receipts were treated as a procedural lapse that could not defeat a substantive refund claim. The departmental approach was also inconsistent with the Board's circular, which recognised difficulty in obtaining lorry receipts and allowed certificate-based correlation. The rejection of refund was therefore unjustified, the order was set aside, and refund with consequential relief was sustained. Case-Laws Service Tax Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447267