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2012 (11) TMI 402 - AT - Service TaxRefund of Service Tax under the category of CHA services, Courier services, Banking and Finance services etc – Held that:- Cross references on the invoices is a curable defect and can be corrected subsequently at any given point of time. first appellate authority has not denied the fact that the said services were rendered by the service providers towards the export of goods. The defects which are pointed out by the first appellate authority as well as by the adjudicating authority are curable and are cured subsequently by the appellants and service providers. As regards the service tax paid by the appellant on Banking and Financial services, it is not in dispute that the said Banking and Financial services were utilised by the appellant towards the Banking charges involved in the export of goods. If that be so, refund claims of the appellants as this point cannot be rejected - appellants are eligible for the refund of amount of service tax paid by the service providers on various services, for which they have filed the refund claims - impugned orders are liable to be set-aside and appeals are allowed with consequential relief to the appellants.
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