Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 108 - AT - Service TaxRejection of refund claim - N/N. 41/2007 – ST dated 06.10.2007 - THC charges - bills of lading charges - origin haulage charges - repo charges - denial on the ground that these are not port services - Held that: - the said services were used/utilized by the appellant within the port, facilitating exportation of goods. Thus, irrespective of the classification of service made by the service provider, the same should be considered as “Port Service” for the purpose of refund benefit - refund allowed. Refund claim - rejection also on the ground that proper invoice/documents were not submitted by the appellant - Held that: - Since it is the responsibility of the exporter to produce the documents, correlating the same with the export goods, the same should be filed/ produced by the appellant before the original authority, who shall on verification and co-relation with the export goods, allow the refund benefit if found admissible. Therefore, for verification of the documents, the matter is remanded to the original authority - matter on remand. Appeal allowed - decided partly in favor of appellant.
|