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2016 (11) TMI 1103 - AT - Central ExciseSEZ - Refund claim - Scientific or Technical Consultancy Service - Chartered Accountants Service - Held that: - the learned Commissioner (Appeals) has also observed that during the personal hearing, the assessee produced the list of services approved by the Development Commissioner and in the amended list of services, Scientific or Technical Consultancy Service and Chartered Accountants Service are added to the certified list of services in Annexure III and therefore, the learned Commissioner (Appeals) has allowed the benefit of refund of service tax paid by the assessee on Scientific or Technical Consultancy Service and Chartered Accountants Service . Similarly, the learned Commissioner (Appeals) has allowed the refund of Education Cess and Higher Education Cess on the basis of Board s Circular No. 134/3/2011-ST dated 08.4.2011. After considering the submission of the learned A.R. and the facts on record, I do not find any infirmity in the impugned order passed by the Commissioner (Appeals) - refund allowed - appeal dismissed - decided against Revenue.
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