Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 47 - AT - Service TaxRefund of service tax on services used for export of goods - Notification No. 41/2007-ST - Held that:- Following the precedents laid down by the CESTAT orders, referred to above and in view of ld. Consultant’s concession, the appeal is allowed in the following terms: (i) Claim of ₹ 8,464/- pertaining to six shipping bills is held to be time-barred. - (ii) The refund claim relating to cleaning activity and technical inspection certification service is held to be inadmissible. - (iii) The remaining amount out of the impugned refund is held to be admissible. - Decided partly in favor of assessee.
|