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TMI Blog2017 (3) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... he export of cargo was held to be eligible for refund by the Tribunal in various cases - 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 service tax to such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Notification 41/2007-ST dated 06/10/2007. The dispute in the present appeals relates to two issues :- (a) service tax on GTA service utilized for transport of empty containers to the premises of the appellant and (b) non-production of certain documents in support of service tax paid on GTA service availed for export of goods. 2. The learned Counsel appearing for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber, details of lorry which transported the said container. They have also documents to support payment of service tax on such GTA service. 3. The learned AR reiterated the findings of the lower Authorities. 4. I have heard both the sides and perused the appeal records. The service tax paid on GTA service for transport of empty containers in connection with the export of cargo was held to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants submit that they have connected documents to link up payment of service tax to such transport. Accordingly, I find that on submission of the relevant documents, the entitlements of the appellants for refund are to be settled. 5. In view of the above discussion and findings, I set aside the impugned orders and direct the Original Authority to consider the claims for refunds keeping ..... X X X X Extracts X X X X X X X X Extracts X X X X
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