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TMI Blog2015 (9) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... for exported goods as per Notification No.41/2007-ST dated 6.10.2007 as amended. The adjudicating authority had allowed Rs. 1,89,961/- from the said claim on various services but rejected the claim of Rs. 4,18,421/- on GTA services. On Appeal the Ld. Commissioner(Appeals) has modified the Order and allowed refund on port services and rejected the refund claims relating to GTA services observing that the export invoices numbers are not mentioned in the lorry receipt and the shipping bills as required under Notification 14/07-ST dated 6.10.07 as amended by Notification 3/2008-ST dated 19.2.2008. Hence, the present Appeal. 3. The ld.Advocate, appearing for the appellant has submitted that there is no dispute of the fact of export of goods fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in that case on similar circumstances. 5. Per contra, the ld.A.R. appearing for the Department has submitted that the condition laid down in the Notification is mandatory in nature and the claimant ought to satisfy all the conditions laid down under the said Notification. In support of his submissions, he has referred to the judgments of the Hon'ble Supreme Court in the case of Commr. of Central Excise, Chandigarh I Vs. Mahaan Dairies - 2004 (166) ELT 23 (SC) &MotiramTolaram Vs. Union of India - 1999 (112) ELT 749 (SC). 6. Heard both sides and perused the case records. The present refund claim relates to GTA service used by the appellant in relation to export of goods. Keeping in view the broad principle that service tax should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, the receipt issued by the courier agency should contain are specified. However, there is no bar to provide these details separately in case the original receipt did not contain these details. In such a case Revenue would be free to insist on verification arid refund can be granted only after verification. As regards the evidence to link the use of courier service, it is not essential that the invoice should contain the linkage. The exporter can produce such evidence later, Therefore, the rejection of refund claim on these grounds is not correct. Accordingly, the matter is remanded to the Original Adjudicating Authority who will be free to verify the correctness of the details submitted by the appellants and also verify whether there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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