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2016 (6) TMI 516 - CESTAT NEW DELHI

2016 (6) TMI 516 - CESTAT NEW DELHI - TMI - Denial of Service tax refund - Refund claim on THS charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that same are not covered under Port Services as the service providers are registered under different category and proof of deposition of tax under port services was not produced - CHA Services as per OIO and description of goods not mentioned in the invoices issued by CHA.

Held that:- the issue ha .....

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did not pressed this point, therefore, refund is not allowed. - Decided partly in favour of appellant - Service Tax Appeal No. ST/348/2010-[DB] - Final Order No. 51933/2016 - Dated:- 25-5-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Mr. O.P. Agarwal (Consultant) for the Appellant Mr. Yogesh Agarwal, (DR) appeared for the Respondent ORDER Appeal is filed against Order-in-appeal dated 18.12.2009 in terms of which Service tax refund of ₹ 73,061/- pertaini .....

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credited agency. (iii) CHA Services - as per OIO, description of goods not mentioned in the invoices issued by CHA. Further, details of other expenses not given. (iv) Rejection of refund of service tax paid on technical inspection and certification service. 2. Heard both sides. 3. As has been contended by the Ld. Consultant for the appellant, CESTAT vide the following decisions has held that grounds mentioned at Serial No. (i) is not tenable ground for rejecting refund claims under Notification .....

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