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2012 (11) TMI 871 - AT - Central ExciseRefund of Service Tax - Bank commission charges - export of goods - held that:- Bank commission charges are in respect of Manufacture and business of the appellant. If the goods are exported, refund of Service Tax on the services which are used in relation to the goods exported, needs to be refunded - decided in favour of the assessee - issue is no more res integra - appeal filed by Revenue is devoid of merits and is liable to be rejected - impugned order is correct, legal and does not suffer from any infirmity. Decision in the Case of JEANS KNIT P. LTD. Versus COMMISSIONER OF CUSTOMS, BANGALORE [2010 (11) TMI 123 - CESTAT, BANGALORE] followed.
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