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2011 (3) TMI 1256 - CESTAT, AHMEDABADRefund of service tax paid on port services denied - Held that:- In the absence of a clear finding that what was received was port service or not, the denial of refund and on the ground that the service provider was not authorised cannot be sustained. Therefore unless the department is able to show that the service provider was not port service, the refund cannot be denied. Refund of service tax paid on testing & analysis service and export certification service denied - Held that:- Since the refund is admissible only in respect of services received as per the requirements of written agreement and subject to submission of copy of written agreement, the lower authorities cannot be found fault with for requiring that the same should be provided. Therefore the claim of the appellant that they are eligible for refunds in respect of testing & analysis service and export certification services cannot be sustained and therefore appeal in respect of these two services has to be rejected. Refund is with regard courier service denied - Held that:- In the absence of written agreement for purchase of these goods by the foreign importer from the appellant, it would not be possible to know whether there was a condition like this. The learned advocate submits that he would like to verify the written agreement once again and therefore requested for remand of the matter. Refund claim relating to transport of the goods from the appellant-factory to the ICD denied - Held that:- As the details of exporter invoices relating to export goods are not mentioned in the lony receipt and the corresponding shipping bill and exporter makes a declaration, these are rectifiable defects and appellants shall be given an opportunity to rectify these defects. Refund claim for service tax paid on CHA services - invoices do not contain the name of the service in respect of the one CHA - CHA licence details were not available - Held that:- This is also a rectifiable defect and appellants have to be given an opportunity to rectify this defect.
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