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2023 (10) TMI 1113 - AT - Service TaxRejection of refund in respect of input services - out of pocket expenses collected by the service provider - rent-a-cab service - convention service - rejection of refund claim also on the ground that in invoice issued by the service provider the item code does not tally with one mentioned in the enclosed gate pass. Input services - out of pocket expenses collected by the service provider - rent-a-cab service - convention service - HELD THAT:- These services were received by the appellant even though outside the SEZ but these services are directly for use of the entire business activity of the appellant located in SEZ. It is not the case of the department that these services were used by any other person other than the appellant. Therefore, all these services were indeed used for the authorized operation of SEZ hence rightly eligible for refund under Notification No 09/2009-ST. Accordingly, the appellant is entitled for the refund in respect of these services. Rejection of refund on the ground that the item code between the invoice and the enclosed gate pass does tally - HELD THAT:- It is finding of the Commissioner ( Appeals ) that the appellant have not made any explanation to this discrepancy in their appeal. Moreover, in the present appeal also, no ground is made on this issue therefore, in absence of any explanation by the appellant any benefit cannot be given on this count. Accordingly, the rejection of refund claim of Rs. 3090/- is maintained. Appeal allowed in part.
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