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2017 (2) TMI 720 - AT - Service TaxRefund claim - specified services used for export of goods - Banking Other services - rejection on account of lack of proof of payment of service tax - Sale of Goods by Foreign Commission Agent - rejection on account of non-payment of service tax - Held that: - bank statements clearly indicate not only the commission charges of the bank but also service tax amounts debited to the account of appellant. It has further been mentioned that the bank charges and service tax payment are with reference to the export carried out by the appellant. The statement has also been attested by the bank - rejection of refund unjustified. Sale of Goods by Foreign Commission Agent - Held that: - the issue is no more res integra and it is decided that payment of service tax is allowable when paid from Cenvat credit account. There can be no case for rejection of such refund claim made under N/N. 41/2007 - refund allowable. Appeal allowed - decided in favor of appellant.
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