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2015 (9) TMI 1156 - AT - Service TaxDenial of refund claim - input service - GTA Service used for export of goods - the appellant failed to submit any proof to establish any nexus between the inputs and the fact of the goods exported and that essential conditions for availment of refund under Notification No.17/2009-ST were not fulfilled - Held that:- In the light of the concurrent finding of facts recorded by the authorities below, the claim by the appellant reiterated before this Tribunal, that the invoices submitted and that the refund claim contained details of the bills of lading which are essential documents of proof of export setting out the export invoices and container numbers and that photocopies of invoice/debit notes which were filed certified that the specific services were received regarding export of goods and that service tax was remitted and these should have been considered as substantial compliance with Notification No.17/209-ST, does not commend acceptance. - Decided against assessee.
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