Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 840 - AT - Service TaxRefund claim - jurisdiction of sanctioning such refund - Export made from Akola factory - Revenue contends that jurisdiction of sanctioning such refund would arose only at Indore Commissionerate as the documents i.e., export documents were prepared from the registered office of the assessee - Held that:- there is no dispute that the consignments which were exported were cleared from the Akola factory; the jurisdiction for claiming the refund of service tax paid on such services which are in connection with the export of goods cannot be shifted to their Indore Commissionerate as the registered office of the respondent-assessee being at Indore cannot be a reason for shifting the jurisdiction to Indore. It is undisputed that the manufacturing activity has taken place at Akola and falls within the jurisdiction of the Commissionerate at Nagpur. - there is no dispute as to that the respondent is a manufacturer-exporter, a category which is covered under Notification No. 41/2007-ST. - Decided against Revenue.
|