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2016 (8) TMI 547 - CESTAT NEW DELHI

2016 (8) TMI 547 - CESTAT NEW DELHI - 2016 (45) S.T.R. 300 (Tri. - Del.) - Refund denial business support service services received inside the port Held that: - there is no dispute that the services are with reference to export of goods rendered inside the port, the claim cannot be denied on the ground that tax has been paid under different classification by the provider of service. The Board also clarified that there is no requirement of verification of registration certificate of the s .....

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Arora, Advocates for the appellants Present Shri Raj Kumar Manjhi, A.R. for Revenue ORDER There are two appeals dealing with refund under Notification No.41/2007-ST dated 6.10.2007. The appellants are aggrieved by the denial of refund in respect of services received inside the port classified under Business Support Service and denial of refund of service tax paid on GTA services for transporting goods from ICD to Port. 2. Heard both sides and perused the appeal records. Regarding eligibility of .....

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