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2016 (6) TMI 474 - AT - Service TaxRefund claim - Notification No. 41/2007-ST - Transportation of goods from factory to ICD and from ICD to Port - documents evidencing payment of Service like debit notes, invoices, Bank statement etc. submitted by appellant - Held that:- the service tax paid for transport of goods from the factory to ICD, it is seen that Notification 41/2007 did not cover the same for the purpose of refund and therefore refund thereof is not admissible. The transportation of the goods between the ICD and the port was clearly covered as a specified service under Notification 41/2007-ST. The remaining issues relating to debit notes and invoices are also covered in favour of the appellant vide the Judgments of CESTAT in the case of M/s. Shivam Exports, M/s. Mecshot Blasting Equipment (P) Ltd. And M/s. Shree Ram Industries Versus CCE Jaipur [2016 (2) TMI 259 - CESTAT NEW DELHI], SRF Ltd. vs CCE, Jaipur [2015 (9) TMI 1281 - CESTAT NEW DELHI] and M/s Suncity Art Exporters Versus CCE & ST, Jaipur- II [2014 (11) TMI 251 - CESTAT NEW DELHI]. - Decided partly in favour of appellant
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