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2012 (8) TMI 288 - CESTAT, AHMEDABADDenial of refund of service tax - notification No.41/07 - port services - Held that:- What is required to be seen whether service tax was paid for the service rendered under the admissible services category or not. If the service tax has been paid under business auxiliary service, appellant may not be eligible. Before sanctioning refund in respect of services provided, the category of service and for which service tax has been paid may be verified from the invoice or any other document that may be produced by the appellants before a decision is taken. GTA service - Refund claim cannot be rejected on technical grounds like invoices issued by transport agencies do not contain all the details. If the appellant is able to correlate the export goods with the documents supporting service tax payment, such a refund should be granted. GTA service received for transportation of empty container - it cannot be denied that the transport of empty container to the exporter's premises was necessary and was received in relation to exported goods - The matter is remanded to the original adjudicating authority for fresh consideration
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