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2010 (11) TMI 186 - AT - Service TaxRefund of service tax - The respondents have several units engaged in manufacture of finished goods which are partly exported and partly cleared for home consumption - Paid the service tax on the input services viz., CHA services, GTA services and Banking services - Under Notification No. 41/07-S.T., dated 6-10-07, they have filed the impugned refund claim for the proportionate amount of credit relating to the exported goods from their Mettupalayam unit. - Held that: the impugned input services are specifically listed in the impugned notification entitling the appellants to grant of refund of service tax paid on such input services, they should be given a second chance to substantiate their claim by filing adequate documents with necessary details alongwith a Chartered Accountant’s Certificate, before the original authority - Thus, the impugned order is set aside and the matter is remanded for fresh decision
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