Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 474 - AT - Service TaxRefund claim - rejection on the ground of time bar - N/N. 41/2007 ST dated 06/10/2017 - Held that: - the matter is covered by Tribunal’s decision in case of CCE Pune Vs. Chandrashekhar Exports [2015 (11) TMI 1112 - CESTAT MUMBAI], where it was held that it is settled principle as to Rules and Notifications are issued from to time to supplement the provisions of main Act and grant of relief of refund of service tax paid on services used in export of goods has to be sanctioned to the respondent when conditions prescribed in the main Act are fulfilled - refund allowed. Refund claim also rejected on the ground that input services pertaining to ‘terminal handling charges’, ‘wharfage charges’, ‘loading unloading’ and ‘technical testing and analysis’ are not specified in the N/N. 41/2007 - Held that: - matter is covered by the Tribunal’s decision in case of Angiplast Pvt Ltd Vs. CCE [2012 (10) TMI 913 - CESTAT, AHMEDABAD], where it was held that Since, there is no dispute nor there is any record or observation to show that service tax was not paid under the category of Port Service for Terminal Handling Charges and Port Services, admittedly are notified in the N/N. 41/2007-ST, refund is admissible. The appellant is entitled to the refund claim - appeal allowed - decided in favor of appellant.
|