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2023 (9) TMI 814 - AT - Service TaxRefund of Service Tax - input services - Terminal Handling Services - GTA Service - CHA Services - HELD THAT:- These services have been rendered for handling the export containers at the port of exports and they fall in the nature of port services. Further, the Terminal Handling Services have been held to be specified services and the appellant is entitled to refund of the same in view of the various decision in M/S TRIDENT LIMITED (FORMERLY ABHISHEK INDUSTRIES LIMITED) VERSUS CCE, CHANDIGARH-I [2017 (6) TMI 472 - CESTAT CHANDIGARH]. GTA Services - HELD THAT:- The GTA service has been received from third party transporter for transporting the stuffed containers with seal from the factory of the appellant to ICD/CFS or to the port of export. CHA services - HELD THAT:- The CHA Services are specifically covered and the appellant has furnished the bills issued by the CHA containing the details of the payment. The impugned order is not sustainable in law and the same is set aside - appeal allowed.
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