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2014 (2) TMI 707 - CESTAT BANGALOREDenial of refund claim - Whether the appellant is eligible for refund of service tax paid on ‘Courier Services’ utilized for export of motor vehicle parts for replacement under warranty - Held that:- show-cause notice itself admits that exports were made to fulfill warranty obligations and therefore at this juncture, it may not be appropriate to take up a detailed finding on the ground which was not before the original authority or the appellate authority at any time. Further when parts are supplied to fulfill warranty obligation, naturally there will be no sale proceeds. In such situations, whether Condition No. 4 is to be fulfilled or not is another issue which requires detailed consideration. Since prima facie there is no dispute that goods have been supplied free of cost and no foreign exchange was to be realized, I consider that appellant has made out a case for waiver of pre-deposit and grant of stay - Stay granted.
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