2012 (2) TMI 392 - AT - Service Tax

Refund of service tax claimed on expenses incurred on road and rail and port handling and terminal charges for export of goods denial of claim on ground of lack of evidences stay petition - Held that - Neither impugned order speak about non receipt of the goods at the port for export nor there is any evidence of not incurring handling and terminal charges when export remained undisputed. In the absence of contrary finding exporter should not be denied the benefit through rigidity of procedure Decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT, New Delhi found the stay application infractuous due to the absence of an executable order. The appeal was taken up for disposal. The appellant claimed refund of service tax paid on expenses for export-related charges. The Revenue argued lack of evidence, but the Tribunal found no evidence of non-receipt of goods or non-incurrence of handling charges. The appeal was allowed, and both the stay petition and appeal were disposed of.