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2016 (9) TMI 1060 - AT - Service TaxRefund claim - THC, MT TSC, Documentation Charges, Handling Charges - whether to be covered under port service as the service provider are registered under different category of services and proof of deposition of tax under port service not produced - Held that:- in the case of Adani Enterprises [2014 (11) TMI 973 - GUJARAT HIGH COURT], the Hon’ble Gujarat High Court have held that different services provided within the port shall merit consideration for refund in terms of Notification 41/2007-ST dated 6.10.2007. We find that the CBEC vide Circular dated 26.02.2010 has clarified that irrespective of the classification of service provided by the service provider, if the services are related to port service, the same shall be considered for benefit of refund in terms of the Notification dated 06.10.2007. Refund claim - service tax paid on freight for transportation of goods from ICD to Port of export - Held that:- we find that such service specifically covered under serial No. 6 in the schedule appended to the Notification dated 06.10.2007. We also find that the Commissioner (Appeals) has not recorded any specific findings in disallowing the cenvat benefit on this account. Therefore, the refund is allowed. - Decided in favour of appellant
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