https://www.taxtmi.com/caselaws?id=772150 In refund claims for service tax paid on export-related transport services for bulk cargo, compliance with the refund notification may be shown through broad correlation of transport evidence, tax payment and exported quantity. Strict one-to-one matching of each lorry receipt with export invoice details was not treated as indispensable where the cargo was aggregated at port and the export nexus was otherwise established. Refund could not be denied solely for omission of invoice details on transport documents, and the rejection of the claim was held unsustainable. en-us Mon, 28 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772150 In refund claims for service tax paid on export-related transport services for bulk cargo, compliance with the refund notification may be shown through broad correlation of transport evidence, tax payment and exported quantity. Strict one-to-one matching of each lorry receipt with export invoice details was not treated as indispensable where the cargo was aggregated at port and the export nexus was otherwise established. Refund could not be denied solely for omission of invoice details on transport documents, and the rejection of the claim was held unsustainable. Case-Laws Service Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772150