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M/s. Spirotech Heat Exchangers Pvt. Ltd. Versus C.C.E. Jaipur-I

2016 (6) TMI 474 - CESTAT NEW DELHI

Refund claim - Notification No. 41/2007-ST - Transportation of goods from factory to ICD and from ICD to Port - documents evidencing payment of Service like debit notes, invoices, Bank statement etc. submitted by appellant - Held that:- the service t .....

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was clearly covered as a specified service under Notification 41/2007-ST. The remaining issues relating to debit notes and invoices are also covered in favour of the appellant vide the Judgments of CESTAT in the case of M/s. Shivam Exports, M/s. Mec .....

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) TMI 251 - CESTAT NEW DELHI]. - Decided partly in favour of appellant - Service Tax Appeal No. ST/386/2010-[DB] - Final Order No. 51934/2016 - Dated:- 25-5-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) None appea .....

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ST was denied. 2. None appeared on behalf of the appellant. However, while going through the appeal papers it is seen that refund has been disallowed on the following grounds. (a) The assessee submitted debit notes, invoices which were not the proper .....

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he refund of service tax paid on services like Agency and service charges, bill of lading fee, documentation charges, chamber expenses, customs clearance charges, examination charges, COC charges, Examination charges, CMC Charges, THC, AWB Charges, L .....

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cing payment of service tax but the Commissioner (Appeals) merely stated that it would have been more appropriate to show these documents before the Adjudicating Authority. The debit notes contained all the necessary details. The inland haulage charg .....

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not required to be questioned by it. The bank statement also contained the essential details. 4. We have considered the contentions raised in the appeal and find that the issue relating to the debit notes is covered in favour of the appellant vide j .....

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