Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 371 - CESTAT AHMEDABADRefund of tax paid on input services used in export goods - GTA Service tax - notification no.17/2009-ST dt. 07.07.2009 - Rejection of refund claim - Violation of conditions 2(i)(B), 2(i)(F) of notification no.17/2009-ST - Held that:- It is observed that the appellant had not complied with mandatory conditions 2(i)(B) and 2(i)(F) of the notification no.17/2009-ST as well as other conditions mentioned against GTA Service and CHA service of the said notification. I also find that Business Auxiliary / Support services were not covered by any entry in the said notification for the purpose of refund. The entire admissibility of refund claim is based on the procedural requirements and submission of reconciliation of documents under Notification No.17/2009-ST. As appellant has failed to fulfill the procedural requirement, therefore, refund was correctly denied. - Decided against assessee.
|