2012 (6) TMI 331

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..... B.S.V. Murthy;   Even though there are two appeals against two orders-in-appeal, the issue involved is same and therefore both the appeals are taken together and a common order is passed.   2. The ld. chartered accountant submits that in both the cases refund claim of service tax paid on GTA services utilised for export under Notification No.41/2007-ST have been rejected on the groun....

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....rt goods with the service received are available, the invoice can be considered as a consignment note supported by LR. Further, he also submits that for subsequent periods, the refund claims are being allowed by the department. In support of this, he submits a copy of order-in-appeal dated 24.3.10 wherein it has been held that appellant be eligible for refund of the service tax paid for transporta....