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M/s. Satyam Enterprises (Unit-I) Versus C.C.E. Jaipur-II

2016 (9) TMI 287 - CESTAT NEW DELHI

Refund of service tax – port services – THC charges – bill of lading charges – origin haulage charges – repo charges - GTA services – non-submission of proof of payment – proper invoice not submitted – Held that: - the issue has been covered in many .....

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r the first time before this Tribunal, the same should be verified by the Original Authority - matter remanded. - CHA services – description of goods – details of other expenses – Held that: - that the invoices of CHA contained cross reference of .....

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Order No. 53019 /2016 - Dated:- 19-5-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Mr. O.P. Agarwal (Consultant) for the Appellant Mr. Vaibhav Bhatnagar, (DR) for the Respondent ORDER Appeal is filed against Orde .....

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es, repo charges rejected on the grounds that the 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 not produced. (ii) Non submission of proof .....

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ed agency. (v) CHA Services as per OIO, description of goods not mentioned in the invoices issued by CHA. Further, details of other expenses not given. 2. Heard both sides. 3. The Ld. Advocate states that the grounds of rejection mentioned in serial .....

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uncity Art Exports & Ors. Final Order No. ST/A/54038-54068/14-CU dated 16.10.2014. 4. We find that consultant is right in claiming that the issues mentioned at Sr. No. (i) (ii) & (iii) are indeed covered in assessees favour by the aforementio .....

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without fumigation, export could be made. He further submits that fumigation of container was not taxable as per the Board s Circular dated 12.01.2011. He also produced the certificate issued by the Competent Authority. 6. With regard to cleaning ac .....

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