Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 493 - AT - Central ExciseRefund claim - N/N. 41/2007 dated 06.10.2007 as amended - whether the assessee is entitled to refund of service tax paid on repo charges, haulage charges and terminal handling charges, Customs House Agent Service and Clearing and Forwarding Service used for export of their goods as per the Notification No.41/2007 dated 06.10.2007 as amended? - Held that: - the Hon’ble Gujrat High Court in the Respondents’ own case, for earlier period, COMMISSIONER OF CENTRAL EXCISE Versus AIA ENGINEERING PVT. LTD [2015 (1) TMI 1044 - GUJARAT HIGH COURT], considered the eligibility of benefit of N/N. 17/2009 dated 07.07.2009 as amended, in relation to very same services and held that these services fall under the scope of the said Notification - the service tax paid on the aforesaid services, undisputedly used in the export of goods by the assesse, are eligible to refund under N/N. 41/2007 dated 06.10.2007, as amended - appeal dismissed - decided against Revenue.
|