https://www.taxtmi.com/caselaws?id=448380 Goods transport agency and overseas commission agent services used for export of goods were treated as prima facie eligible for exemption under Notification No. 18/2009-ST where the record included consignment notes, lorry receipts, export invoices and the export contract showing nexus with exports. Rejection of the claim for alleged non-submission of documents was not sustained on the existing record because the material already filed indicated the required correlation. As the appellate authority had not verified the documents, the matter was remitted for fresh adjudication, with the appellant permitted to produce further documents before that authority. en-us Tue, 16 Jan 2024 00:00:00 +0530 Thu, 18 Jan 2024 08:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448380 Goods transport agency and overseas commission agent services used for export of goods were treated as prima facie eligible for exemption under Notification No. 18/2009-ST where the record included consignment notes, lorry receipts, export invoices and the export contract showing nexus with exports. Rejection of the claim for alleged non-submission of documents was not sustained on the existing record because the material already filed indicated the required correlation. As the appellate authority had not verified the documents, the matter was remitted for fresh adjudication, with the appellant permitted to produce further documents before that authority. Case-Laws Service Tax Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448380