Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 1160 - AT - Service TaxEntitlement for refund claim - Courier service, storage and warehousing service and CHA service - Manufacture and export of readymade garments - Service tax paid on taxable services utilized in business of export - Entitled for exemption under Notification No. 41/2007-ST dated 6.10.2007 - Services are specified service availed by the appellant and paid service tax thereon to the service provider - Held that:- the appellant is entitled to refunds of Service Tax as claimed by them in all the four appeals save and except in respect of CHA service for the period Jan, 08 to March, 08 as the said service was notified from 1.4.2008. In course of export, the documents are generated as the transaction progresses and all the documents are not generated at one point of time. The whole refund claim cannot be rejected only on the ground of non-finding of all the particulars or an instrument or documents, if it is available in other accompanying documents which are annexed together, supporting the transaction of export. The intention of the legislature is not to export the domestic taxes and to encourage export. Therefore, the services have been utilized in the course of export business of the appellant and accordingly, the appellant is entitled for refund. - decided in favour of appellant
|