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2014 (3) TMI 372 - AT - Service TaxDenial of refund claim - Non fulfillment of condition of Notification 41/07 dated 6.10.07 as amended - Held that:- In the case of Hemlines Textiles Exports (2012 (11) TMI 353 - CESTAT, AHMEDABAD), this tribunal has laid down the procedure for availment of refund claim i.e. whether service tax has been paid or not, whether service has been used or not, whether service falls within the Notification or not. Admittedly, in this case service tax has been paid, service has been used and all the services fall within the Notification. Therefore I hold that appellant is entitled for refund claim as per Notification 41/07 - Decided in favour of assessee.
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