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Texport Overseas Pvt Ltd Versus Commissioner of Customs Bangalore

2015 (5) TMI 954 - CESTAT BENGLALORE

Denial of refund claim - service tax paid in respect of CHA service - Claim was rejected on the ground that invoices of the CHA did not contain the Shipping Bill number & date, description of goods exported and number & date of invoice issued by expo .....

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the necessary details. This ground cannot be sustained. Accordingly, the benefit of refund of service tax paid in respect of CHA service has to be allowed.

GTA Service - Held that:- appellants have admitted before the Commissioner that the .....

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nal adjudicating authority and therefore, there is no harm in allowing the appellants to make another attempt to convince the original adjudicating authority. Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal(s) I .....

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ufacture and export of Readymade Garments . 2. Two refund claims filed by the appellants have reached subject matter before this Tribunal. The refund claims were partially allowed and the appeal filed by the appellants in respect of rejection of part .....

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atement showing the details of service tax refund claimed by them for each Shipping Bill. As regards GTA service, the Commissioner (Appeals) noted that the appellants could not provide the necessary correlation between the service tax paid and actual .....

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ever, the appellants had stated that the invoices based on which the appellants claimed refund have all the necessary details. What is required is that service should have been received in respect of the Shipping Bill and the exporter should be able .....

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