2012 (6) TMI 331

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.... Shri R. Nagar, A.R.   Per : Mr. 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....

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....equired for the purpose of linking the export 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 re....

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....gnment note and also is a document for the purpose of transaction between the transporter and the appellant. Since LR and the invoice issued together contain all the details which are required by the department, the fact that in the LR certain details have been written by the appellant s staff should not be treated as manipulation and since invoice issued by the transporter has all the relevant de....