2011 (3) TMI 442

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....Refund of service tax paid on courier service, banking service and GTA service used for export has been rejected on the ground that there is no proper linkage between the documents produced for claiming credit and actual export that has taken place. 2. As regards courier service, it was submitted that credit was taken in respect of two invoices and when the matter came up before the original ad....

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....her which would satisfy the condition that the service was used for export of goods in question. As regards the banking service, the copies of invoices issued by Citi Bank show that fees charged with relevant details of export invoices. The claim has been rejected on the ground that this is not sufficient. It was submitted that once the invoice number is given, the export goods can be linked to th....

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....es utilised in connection with the shipping bill and ARE-1 in respect of each service, it would be sufficient if the invoice is produced since it is possible to link the export goods and the service availed with the help of invoice. Therefore the view taken by the Revenue that invoice is not sufficient to link the export goods with the export cannot be sustained. What is required to be seen is whe....