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2012 (10) TMI 33 - AT - Service TaxRefund claim under Notification No. 41/2007-ST in respect of service tax paid on export goods - Revenue contested refund order on ground that refund of service tax paid on THC, Documentation charges, Repo charges, Examination charges, Customs Clearance charges etc. are not covered under Port Services but under the Business Auxiliary Services, which is not a specified service - refund of service tax on fumigation charges, should not have been allowed in the absence of submission of copy of written agreement between the exporter and the buyer - Held that:- Decision in the case of Ramdev Food Products (2010 (6) TMI 178 - CESTAT, AHMEDABAD ) squarely covers the issue and hence assessee is eligible for refund on THC, Repo charges, Documentation charges etc. However, in the absence of written agreement and in the absence of fulfillment of conditions mentioned in Notification No. 41/2007, refund on fumigation charges cannot be allowed - Decided partly in favor of Revenue
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