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2012 (6) TMI 245 - CESTAT, AHMEDABADRejection of refund claim of Service Tax on service of C&F agent, transportation of goods, terminal charges etc. – Held that:- Sample invoices produced by assessee gives the details of shipping bill number, date of shipping bill, name of the party, the name of the port to which the goods are to be exported, name of the vessel etc. , thus to be concluded that the invoices can be linked with the export goods and therefore the refund cannot be rejected on this ground – against revenue. Photo-copies of the invoices were produced and the original copies were not produced – Held that:- CBE&C vide Circular No.112/06/2009-ST, dt.12.03.2009 has clarified that normally certified copies of the documents should be accepted and it is only in the case of in-depth enquiry that the original documents needs to be verified - Since the requirement is satisfied appeal filed by the Revenue has no merit. Rejection of refund claim on fumigation charges, a specialized process for cleaning the containers - Held that:- As decided in RAMDEV FOOD PRODUCTS PVT. LTD. Versus CCE, AHMEDABAD [2011 (3) TMI 1256 (Tri)]there has to be a written agreement between the buyer and the seller about testing and analysis of the product – as the assessee fairly agree that they do not have a written agreement, the benefit of refund would not be admissible – against assessee.
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