Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1813 - CESTAT CHANDIGARHRefund claim - BL charges and IHC - denial of refund on the ground that the registration number of the service provider is not mentioned in the invoice - N/N. 41/2007, dated 6-10-2007 - Held that:- The service provider has raised an invoice on the appellant showing the services namely BL Charges and IHC which has been explained by the appellant that these charges have been paid by the appellant for Bill of Lading and Inland Haulage charges. Further, in the invoice, the service tax element has been shown and appellant has paid service tax to the service provider. The refund claim cannot be rejected to the appellant under N/N. 41/20017, as the appellant has received the services for export of goods - Refund allowed - appeal allowed - decided in favor of appellant.
|