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2016 (3) TMI 786 - AT - Service TaxEligibility for exemption or refund claim for July 2008 to September 2008 - Notification No. 41/2007-ST dated 06/10/2007 - Manufacture & export of carton yarn - Paid Service tax on various services received by them and used for export of goods manufactured by them - Held that:- services on which refund is claimed are in the nature of Port Services and any procedural infirmity in documentation should not be held against a substantial benefit, if otherwise eligible, to the appellant. Therefore, after relying on various decided cases the appellant is eligible for refund claim. - Decided in favour of appellant with consequential relief
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