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2015 (11) TMI 335 - AT - Service TaxDenial of refund claim - CHA and terminal handling charges - Held that:- Perusal of the adjudication order shows that learned adjudicating authority while sanctioning refund of ₹ 36,644/- has thoroughly examined the liability aspect of the respondent and also relevancy of the input services which was CHA and terminal handling charges suffering service tax. He held that such services were integrally connected with the export. He has also examined the documents furnished before him in support of claim of refund. - When an elaborate order has been passed by the learned adjudicating authority, interference to the order of that authority is undesirable on merit and unproductive for the Tribunal for which Revenue appeal is dismissed. Also dismissal is desirable on the count of pecuniary limit prescribed for the appeal by the Board to reduce the dispute without repetitive litigation in appeal. - Decided against Revenue.
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