2012 (9) TMI 103

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..... and also the export invoices and shipping bills
D.M. MISRA, J. Siladitya Sarkar for the Appellant. S. Chakraborty for the Respondent. ORDER 1. The present appeal is filed by the appellant against the Order-in-Appeal No.11/ST/B-II/2010 dated 10.3.2010 passed by Commissioner of Central Excise (Appeals), Customs & Service Tax, BBSR. 2. The facts of the case in brief are that the appellant is an exporter of iron ore fines and had filed refund claim of Service Tax of Rs. 6,38,019/- on account of services used for exported goods as per Notification No. 41/2007-ST dated 6.10.2007 as amended. The adjudicating authority had allowed Rs. 1,84,687/- from the said claim on port services but rejected the claim of Rs. 4,53,332/- on GTA services o .....

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..... ification No.41/2007-ST dated 6.10.2007 as amended. In support of his contention, he has referred to the ratio of the decisions of the Hon'ble Supreme Court in the case of CCE v. Hari Chand Shri Gopal 2010 (260) ELT 3 and Mangalore Chemicals & Fertilizers Ltd. v. Dy. Commissioner 1991 (55) ELT 437 (SC) Union of India v. Wood Papers Ltd. 1990 (47) ELT 500 (SC). He has also submitted that all the particulars regarding export of goods including the invoices are available with them and they can satisfy and co-relate the lorry receipt with the export invoices so as to satisfy the Department that the refund of service tax claimed pertains to GTA services used for the export of goods. He has referred to the judgement of the Tribunal in the West Zo .....

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..... n the corresponding shipping bills. During the course of hearing, the Id. Advocate has submitted that the details of export invoices are reflected in the shipping bills. But, he has fairly admitted that export invoice details could not be mentioned in respective lorry receipts. However, they are in a position to establish the link between the lorry receipt and the respective export invoices under which the goods were exported. There is no need to examine whether the said condition is substantive or otherwise as I find that on similar issue, this Tribunal in the case of M.R. Organization (supra) after interpreting the said Notification has observed as: "3. I have considered the submissions made by both the sides. In this case there is no di .....

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