2017 (3) TMI 567

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....r the Respondent. ORDER These six appeals, by the same appellant, are involving  identical issues and, hence, are decided together. The appellants are engaged in the manufacture and export of manmade fabrics/yarn. They have filed claims for refund of service tax paid on various services availed in the course of export of their goods, in terms of Notification 41/2007-ST dated 06/10/2007. The....

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....3 (Tri. - Del.) and CCE, C & ST, Visakhapatnam vs. R.A.K. Ceramics India Pvt. Ltd. reported in 2013 (30) S.T.R. 609 (Tri. - Bang.). Regarding supporting documents to claim the refund on GTA service, it is submitted that they have all the required documents with them like export invoice containing details of cargo, container number, details of lorry which transported the said container. They have a....

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.... the Tribunal, I find denial of claim for refund on this ground is not sustainable. On the second issue, a perusal of the invoice submitted by the appellant indicates that the export invoice itself contains various details like nature of cargo, lorry and container details alongwith the date of receipt for transport. The appellants submit that they have connected documents to link up payment of ser....