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2018 (9) TMI 185 - AT - Service TaxRefund of excess Service Tax paid - Goods Transport Agency Service - Held that:- In the case of Brindavan Phosphates Pvt. Ltd. [2017 (6) TMI 328 - CESTAT BANGALORE] wherein the identical issue was involved this Tribunal has held that the declaration contained in the rubber stamp affixed on bills and the consignment notes issued by GTA are valid declaration by GTA and it satisfies requirement of Notification because in Notification no specific format has been prescribed for declaration and it is only the CBEC circular which prescribed such kind of enforcement. The appellants are entitled to the refund of ₹ 88,469/- along with interest in terms of Section 11AB of the Central Excise Act 1944 from the date of expiry of three months from the date of submission of the application for refund on 31.03.2008 till the date of payment of the refund amount - appeal allowed - decided in favor of appellant.
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