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2015 (2) TMI 191 - AT - Service TaxDenial of refund claim - Non fulfillment of condition of Notification 41/2007 - Held that:- In the invoice produced by the CHA there is a description of the goods, therefore, the appellant has fulfilled the condition of Notification 41/07. Further, it is not in dispute that the appellant has not exported the goods and not received the consideration for the same. Therefore, as held by the Tribunal in the case of Indoworth (India) Ltd. (2011 (6) TMI 311 - CESTAT, MUMBAI) the refund claim cannot be denied on the sole ground that agreement between the foreign buyer and the appellant has not been produced. - appellant is entitled for refund claim - Decided in favour of assessee.
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