Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2019 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 73 - HC - Service TaxRefund claim - GTA service availed for transportation of goods fro the place of removal to the port of export - Held that:- Refund claim was filed after issuance of the notification no.3/2008 dated 19.2.2008, therefore, assessee is entitled for refund of ₹ 1,00,742/- paid on transportation charges for transport of goods from place of removal to the port of export. There is no error in the finding given by the learned CESTATE for refund of GTA services, therefore, no substantial question of law emerges for consideration in this appeal for the said amount - also, learned CESTAE has not committed any wrong to remand the matter with regard to remaining amount of refund of ₹ 15,46,270/- and therefore no substantial question of law emerges for consideration - appeal dismissed.
|