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2016 (7) TMI 601 - AT - Service TaxRefund of cenvat credit / input tax on export of goods - Refund claim on THC 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 not produced. - GTA services. - CHA Services - Cleaning activit - courier service - Held that:- Regarding rejection of refund of service tax paid on courier services and cleaning activity, the Ld. Consultant is not pressing this point. We find that consultant is right in claiming that the issues mentioned at Sr. No. (i) (ii), (iii) & (iv) are indeed covered in assessees favour by the aforementioned CESTAT judgments. Following the precedents, we partly allow the appeal to the extent that the refund rejected on grounds mentioned at serial no. (i), (ii), (iii) and (iv) above is allowed but refund relating to courier service and cleaning service is disallowed. Decided partly in favor of assessee.
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