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2016 (6) TMI 516 - AT - Service TaxDenial of Service tax refund - Refund claim on THS charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that same are not covered under Port Services as the service providers are registered under different category and proof of deposition of tax under port services was not produced - CHA Services as per OIO and description of goods not mentioned in the invoices issued by CHA. Held that:- the issue has been settled vide CESTAT judgments 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], M/s SRF Ltd. Versus C.C.E., Jaipur-I [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]. Refund of Service tax - Cleaning activity, technical inspection and certification service - Held that:- appellant did not pressed this point, therefore, refund is not allowed. - Decided partly in favour of appellant
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