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2010 (8) TMI 189 - CESTAT, BANGALOREAppellants are engaged in manufacture of ceramic tiles which they also export - Under Notification No. 41/2007-S.T., dt. 6-10-2007, the Government had exempted service tax paid by an assessee for transportation of export goods from different ICDs in the country to the gate way port - Held that: - vital document necessary to sanction the claim viz. TR6 challan for proof of payment of service tax was furnished with the authorities only on 30-5-2008 - submission of the appellant is that copy of the challan could not be obtained from the concerned bank owing to connectivity problem on 29-5-2008 - Department was in possession of the refund claim with all the necessary documents on 30-5-2008 - appellant had satisfied all the conditions of the notification to qualify for the refund of Rs. 53,071/- allowed by the Original Authority. As regards the balance amount of Rs. 69,273/-, the impugned order does not give any reason why the same has to be recovered from the appellants - assessee to the entire claim with reference to the terms of the notification and found them to be eligible for refund of both the amounts - Appeal is allowed
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