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

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