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2017 (8) TMI 1558 - AT - Service TaxRefund of service tax paid - input services used in export of goods - Business Auxiliary Services - transport of goods by road - refund denied on the ground of time limitation - HELD THAT:- The issue decided in the case of RAYMOND LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [2014 (1) TMI 1508 - CESTAT MUMBAI] where it was held that Inasmuch as the appellant filed the refund claims in July, 2009 for the quarter ending October-December, 2008, the refund claims are within a period of one year from the date of export of the goods - the claim filed by the appellant is within time. Refund claim - transportation of goods by the road - HELD THAT:- The issue was dealt in the case of Garware Polyester Ltd. [2011 (6) TMI 241 - CESTAT, MUMBAI] wherein empty containers from the yard to the factory for stuffing of export goods, refund of service tax paid on transport of empty containers from the yard to the factory is admissible. Therefore, the appellant is entitled to avail refund of transport of service tax - refund allowed. Fulfilment of the condition 2(j) mentioned in the Notification No. 17/2009 - HELD THAT:- None of the authorities below has been given any specific finding and appellant has not given to reply to their query. Therefore, that purpose the matter is remanded to the adjudicating authority to examine the claim under the condition 2(j) of the said notification. Appeal allowed by way of remand.
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