2015 (9) TMI 212

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..... he Respondent : Mr R Gurunathan, AR ORDER Per: B S V Murthy: The appellant is a manufacturer of tower parts. They paid service tax on GTA services received on inward transportation as well as outward transportation during the period from March 2008 to September 2008. The appellant paid service tax at the rate of 12.36% on the entire transportation cost without availing benefit of abatement of 7 .....

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..... them on inward transportation and since they had not claimed refund of service tax paid on inward transportation cost incurred by them, they could not have claimed refund of service tax paid by them on outward transportation also. Both the lower authorities have upheld the stand taken in the show-cause notice and have rejected the refund claim filed by the appellant. 3. The learned counsel submit .....

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..... find myself in agreement with him. The refund claim has been rejected only on the ground that no such claim has been made in respect of inward transportation. I am unable to understand how the assessee's act of not claiming refund in respect of inward transportation is relevant to determine the eligibility for refund of tax paid on outward transportation. Show-cause notice issued had no merit .....

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