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M/s. Noble Art & Craft House Versus C.C.E. & S.T. Jaipur

2016 (7) TMI 601 - CESTAT NEW DELHI

Refund of cenvat credit / input tax on export of goods - Refund claim on THC 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 reg .....

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and cleaning activity, the Ld. Consultant is not pressing this point. We find that consultant is right in claiming that the issues mentioned at Sr. No. (i) (ii), (iii) & (iv) are indeed covered in assessees favour by the aforementioned CESTAT judgmen .....

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- Decided partly in favor of assessee. - Service Tax Appeal No. ST/990/2009-[DB] - Final Order No. 51947/2016 - Dated:- 2-6-2016 - Mr. S. K. Mohanty, Member (Judicial) And Mr. R. K. Singh, Member (Technical) Mr. O.P. Agarwal (Consultant) for the A .....

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Notification No. 41/2007-ST were rejected on the following grounds. (i) Refund claim on THC 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 pr .....

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cuments). (iv) CHA Services as per OIO, description of goods not mentioned in the invoices issued by CHA. Further, details of other expenses not given. (v) Rejection of refund of service tax paid on courier service. (vi) Cleaning activity as per OIA .....

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