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2014 (1) TMI 353 - AT - Service TaxRefund claims of Service Tax - Terminal handling charges and repo charges - Notification No. 41/2007-S.T. - Held that:- show cause notice was issued on 24-12-2008 and appellant replied to the show cause notice on 25-12-2008 and the Range Officer had submitted the verification report on 7-1-2009, whether the matter was referred to Range Officer for verification after the reply was received or not is not clear from the facts of the case in respect of appeal No. 311/2010. However, the discussion would reveal that the documents were not complete and information was not sufficient to sanction the refund. The revisionary show cause notice is on a totally new ground that the appellant is not at all eligible for the refund since the Service Tax was paid in respect of services not notified under Notification No. 41/2007-S.T - However following precedents - Decided in favour of assessee.
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