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2018 (4) TMI 1331 - AT - Service TaxRefund claim - N/N. 17/2009 - ST dated 07.07.2009 - Port Services - CHA Services - Sterlizing of Export Goods - denial of port services and CHA services on the ground that necessary documents not produced - Held that: - in respect of port services and CHA Services, the denial of refund claim in the absence of necessary documents not tenable - refund allowed. Fumigation/Seterlization Charges - rejected on the ground that service provider has provided the service for sterilization of exported goods, but not provided fumigation of the export containers - Held that: - the Service Tax paid on Fumigation/Sterlization charges is not allowable for the reason that the same charges are allowed only for containers and not on the goods to be exported - the assessee - Appellants have claimed the Fumigation/Sterlization charges on the goods which is not permissible as per N/N. 17/2009 - ST dated 07.07.2009 - refund rightly rejected. Appeal allowed in part.
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