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2011 (6) TMI 230 - CESTAT, AHMEDABADRefund claim - Export of goods - Notification No. 41/2007-ST dated 06.10.2007. - Input services lime THC, Repo Charges, B/L Charges, Fumigation Charges, Transportation charges/freight, Courier Agency, CONCOR charges and export bill collection charges - Commissioner has observed that certain conditions which are essential and procedural conditions, and are rectifiable defects, does not stand fulfilled by the appellants - The appellant s submission is that the above technical omissions referred to by the lower authorities, cannot be made the basis for denial of substantial benefits - They submit that they are in a position to establish that the said input services are eligible to goods exported by them - Set-aside the impugned order and remand the matter to original adjudicating authority for examining the appellant s claim for refund of input service credit availed by them - Appeal is thus, allowed by way of remand.
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