Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1550 - CESTAT, CHANDIGARHRefund claim - N/N. 41/2007-ST dated 6.10.2007 - terminal handling charges - Bill of lading charges - denial on the ground that these services are not under port services - Held that: - the issue has already been settled by the Honble Gujarat High Court in the case of AIA Engineering Pvt.Ltd. [2015 (1) TMI 1044 - GUJARAT HIGH COURT] wherein it has been held that these services are covered under port service - the appellant is entitled to claim refund in respect of terminal handling charges and Bill of lading charges under port services in terms of N/N. 41/2007-ST 6.10.2007. Refund claim - CHA services - denial on the ground that there is no mention about exact service availed by the appellant from the concerned CHA - Held that: - there are relatable invoices and certificates have been issued by the CHA for providing the said service to the appellant - the appellant is entitled for refund for service received from the CHA for export of the goods. It was disputed that on goods transport agency, the appellant has not produced lorry receipt or has not produced any evidence to the extent of payment of service tax by them or service provider in question - the matter is remanded back to the adjudicating authority to ascertain the fact of payment of transportation charges and service tax thereon by the assessee. Appeal allowed by way of remand.
|