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M/s. Shree Agencies Pvt. Ltd. Versus CCE-Jaipur-I

2015 (11) TMI 616 - CESTAT NEW DELHI

Denial of refund claim - refund under notification no. 40/2007-ST or 41/2007-ST - terminal handling charges - GTA service - Held that:- Regarding the amount of ₹ 80865/-, we find that the sample invoices produced by the appellant show the servi .....

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n notification no. 40/2007-ST was issued is totally untenable as there is nothing in notification no. 41/2007-ST which would even suggest that it has any retrospective applicability. Consequently, the refund pertaining to Insurance Service is not adm .....

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ifications. - No infirmity in impugned order - Decided against Assessee. - Appeal No. ST/547/2009-CU[DB] - Final Order No. 52937/2015 - Dated:- 4-9-2015 - Mr. G. Raghuram, President and Shri R.K. Singh, Member (Technical) For the Petitioner : Shri Bi .....

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f which refund of ₹ 92135/- sought in terms of notification no. 41/2007-ST was rejected on the ground that the service tax amounting to ₹ 92135/- was paid under category of taxable service which was not covered for the purpose of refund u .....

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#8377; 5976/- (as mentioned in Para B of the ground of appeal) was in respect of insurance service which was not covered under 40/2007-ST but was later on covered under notification no. 41/2007-ST and that notification no. 41/2007-ST should be given .....

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spect of charges which were not freight charges. 2. We have considered the contentions of the appellant. 3. Regarding the amount of ₹ 80865/-, we find that the sample invoices produced by the appellant show the service tax having been paid unde .....

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