2016 (2) TMI 259 - CESTAT NEW DELHI

Refund - input services - duty paying documents - improper invoices not being in the proper form as per the provisions of Rule 4A of the Service Tax Rule 1994 as they did not contain complete details - Held that:- so long as the documents (debit notes) reveal the essential details like registration no service provided, service recipient, value of taxable service, refund cannot be rejected merely because the documents are debit notes.

Refund of service tax paid on THC Charges, REPO Charges, BL charges, DDC Charges and hollage charges is admissible in as much as the same are the port services. - Decided in favor of assessee.