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2014 (6) TMI 795 - AT - Service TaxDenial of refund claim - Exemption of CHA and Port Services by virtue of Notification No. 41/2007-ST - Commissioner (Appeals) allowed refund claim - Held that:- refund under Notification No. 41/2007-ST cannot be denied by reviewing the correctness of the Service Tax payment at the end of service providers - Following decision of Commissioner of Central Excise, Indore Vs. Anant Commodities Pvt. Ltd. & others reported in [2009 (10) TMI 229 - CESTAT, NEW DELHI] it is concluded that the Commissioner (Appeals) has rightly allowed the refund claim in full having considered the Board's circular dated 21.12.2009 - decided against Revenue.
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