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2017 (5) TMI 1254 - AT - Service TaxRefund claim - N/N. 41/2007 ST - GTA services relating to the transport of empty container to the factory - Terminal Handling Charges - Empty Container offloading - Transport Charges of Container-ICD Delhi, to ICD Dadri - Documentation Charges - Held that: - the issue is covered by precedent Ruling of this Tribunal in the case of Marco Polymers Pvt. Ltd. Vs CCE, Ahmedabad [2010 (6) TMI 257 - CESTAT, AHMEDABAD], where it was held that In the absence of any certificate or evidence produced by the appellants with regard to the actual heading under which this service was classified either service provider, the sanctioning authority could have required the appellants to produce evidence to show the category of service under which service tax has been paid, the refund was allowed. Custom House Agent Services - Held that: - the service is specifically allowed in N/N. 41/2007-ST. Appeal allowed - refund allowed - decided in favor of appellant-assessee.
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