Home Highlights September 2014 Year 2014 This

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1. Refund of Terminal Handling Charges (THC) - export - tax paid on terminal handling charges covered under any of the taxable services is refundable - AT

2. Export of goods - refund of cenvat credit on the ground that the appellant is not eligible for the refund of service tax paid on input services i.e. on Terminal Handling...

3. Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port...

4. Denial of Refund for the services namely, terminal handling charges, documentation charges, bill of lading charges - N/N. 41/2007-ST - the service tax paid by the...

5. Eligibility of refund under Notification No.41/2007-ST, dt.06.10.2007 -Port services, Terminal Handling Charges, CHA services, GTA services, Wharfage charges - AT

6. Refund claim of service tax paid on terminal handling charges - period of limitation - matter remanded back to allow the benefit - AT

7. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

8. Refund claim of service tax - denial as Terminal Handling Charges used in respect of goods exported - refund allowed - AT

9. Refund of erroneous payment of service tax - the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under...

10. Benefits under exemption Notification No. 41/2007-ST dated 16.10.2007 - Terminal handling charges - eligible for refund - refund once paid is not to be recovered - AT

11. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

12. Rejection of refund claim on terminal handling charges – there was no ground to reject the refund claim when appellant was claiming refund of service tax that has been...

13. Refund claim of Cenvat credit - Export - Nexus between input and output service - service tax paid on business auxiliary service - ST paid on reverse charge basis -...

14. Eligibility of Cenvat credit - Debit notes raised for claiming reimbursement of rack handling charges, wagon handling charges and port railway usage charges and service...

15. Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...