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2015 (5) TMI 57 - AT - Service TaxDenial of refund claim - whether the order passed by the Commissioner (Appeals) allowing refund of input services under Notification No. 41/2007 in respect of terminal handling services and Bill of Lading fees is eligible or not - Held that:- lower appellate authority has relied on the Board's circular dated 12.3.2009 (Sl. No. VII), which has already been reproduced by the Commissioner (Appeals). I also find that the various Benches of the Tribunal have allowed refund relying on the Board's circular dated 12.3.2009. Further, the Hon'ble Gujarat High Court also in the case of Commissioner Vs. Adani Enterprise (2014 (11) TMI 973 - GUJARAT HIGH COURT) has allowed refund relying on the Board's circular dated 12.3.2009 - Following the same - Decided against Revenue.
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