Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 704 - CESTAT NEW DELHIDenial of refund of service tax - terminal handling charges - export of goods - N/N. 41/2007-ST - whether the denial of refund on the ground that no evidence of payment of service tax by the service provider to the Government is justifiable? - Held that: - the appellant s eligibility to refund under Notification No. 41/2007-ST for service tax paid towards terminal handling charges availed during the course of exports, inside the port area, has been settled by various decisions of the Tribunal and High Courts - reliance placed on the decision of the case of SRF Limited [2015 (9) TMI 1281 - CESTAT NEW DELHI] where it was held that the service tax on terminal handling charges was rightly covered under N/N. 41/2007-ST - denial of refund claim not justified - appeal allowed.
|