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2017 (3) TMI 726 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 16.10.2007 as amended - Goods Transport Agency (GTA) Services used in relation to export of iron ore fines - denial on account of nexus - Held that: - the issue is no more res integra - C.B.E. & C. in Para 3.2.1 of Circular No.120/01/2010-ST dated 19.01.2010 conveys that in budget 2009 the scheme under N/N. 41/2007-S.T. was simplified in N/N. 17/2009-S.T. by providing self certification or Chartered Accountant's certification about co-relation and nexus between input Services & the exports. That above logic can be followed for N/N. 5/2006-C.E. (N.T.) where such simplification of N/N. 17/2009-S.T. may not be available - the matter is remanded back to the Adjudicating authority to decide the matter on the basis of Chartered Accountant's certificate to establish the co-relation required under N/N. 41/2007-S.T - appeal allowed by way of remand.
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