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2017 (4) TMI 440 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 06.10.2007 - Terminal Handling Charges, other Port Services, Fumigation Expenses - denial on the ground that the services are not port services - Held that: - The said issue came up before this Tribunal in the case of M/s SRF [2015 (9) TMI 1281 - CESTAT NEW DELHI], where it was held that exporter should not be unduly burdened with a condition to establish that the service provider was registered under port services - Terminal Handling Charges, Other Port Services and Fumigation Services are covered under port services, therefore the appellant is entitled for refund claim. Refund claim - Testing, Inspection and analysis services - denial on the ground that the appellant has not produced the agreement for those services - Held that: - the agreement is not requirement and the same is only procedural requirement for the same and in the case where there is no agreement, the appellant cannot be asked to produce the agreement - the appellant is entitled for refund claim on Testing, inspection and analysis services. Refund claim - Courier charges - denial on the ground that IEC code number of the appellant is not mentioned on the invoices issued by the service provider - reliance was placed in the case of Amar International [2015 (7) TMI 100 - CESTAT MUMBAI], where it was held that There is no dispute that the details of the appellant/exporter as also description of goods are mentioned in these invoices under the circumstances the objection can at the most be called procedural infirmity - the appellant is entitled for refund claim on the courier services. Refund claim - GTA service - denial on the ground that the appellant has not produced the relevant documents for entertaining to their refund claim - Held that: - as the appellant is preferred to produce the relevant documents in support of the services received by the appellant, the matter needs examination at the end of the adjudicating authority - matter on remand. Appeal allowed - part matter on remand and rest appeal allowed in favor of appellant.
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