Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1391 - AT - Service TaxRefund claim - N/N. 41/2007-ST read with N/N. 17/2009-ST - time limitation - Held that: - One of the conditions appearing in clause (f) para 2 of the N/N. 17/2009-ST, is that claim for refund shall be availed within one year from the date of export of the said goods. Doubts have been expressed whether the applicability of this notification would be only with respect to such exports which have taken place after the issuance of this notification or would apply also to export prior to 07th July, 2009 - refund claims are filed within the stipulated period of one year, hence allowed. Refund claim - Terminal handling charges - Empty Container Offloading Charges - Transportation Charges (from ICD Delhi to ICD Dadri) - Documentation Charges - Held that: - CBEC had issued Circular No.354/256/2009-TRU dated 1st January 2010, vide which the issue no longer survives and the appellant is accordingly held entitled to refund on all the services including Custom House Agent Services. Appeal allowed - decided in favor of appellant.
|