Service Tax refund on transportation charges cannot be denied for non-production of lorry receipts

Raj Petro Specialties Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)  Introduction: This article delves into a significant order by CESTAT Chennai in the case of Raj Petro Specialties Ltd vs. Commissioner of GST & Central Excise. The dispute revolves around the rejection of a service tax refund claim for transportation charges due to the non-production of lorry receipts. CESTAT Chennai, considering a Chartered Accountant’s certificate, challenges the procedural infraction and allows the service tax refund. Detailed Analysis: The appellant, engaged in manufacturing ...