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2016 (8) TMI 547 - CESTAT NEW DELHIRefund – denial – business support service – services received inside the port – Held that: - there is no dispute that the services are with reference to export of goods rendered inside the port, the claim cannot be denied on the ground that tax has been paid under different classification by the provider of service. The Board also clarified that there is no requirement of verification of registration certificate of the supplier of service – refund allowed. GTA service – transportation of goods from ICD to port - supporting invoices not submitted along with claim – Held that: - appellant submitted all the documents as soon as they were received – refund allowed. Appeal disposed off – decided in favor of appellant.
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