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2018 (6) TMI 1146 - AT - Service TaxRefund of Service Tax paid - various input services - Clearing and Forwarding Agent Services - service charges in industrial set up of effluent treatment plant - Held that:- As far as refund on Clearing and Forwarding Agent service is concerned, the appellant is entitled to the refund as the said service fall in the definition of 'input services'. As far as service tax paid on service charges for setting up of effluent treatment plant is concerned, the matter needs to be remanded back to the original authority to verify the nature of services. Appeal allowed by way of remand.
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