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2016 (9) TMI 485 - CESTAT NEW DELHI

2016 (9) TMI 485 - CESTAT NEW DELHI - TMI - Refund claim - period involved is 1.10.2007 to 31.12.2007 - THC charges, bills of lading charges, origin haulage charges, repo charges - Revenue rejected on the following grounds viz., (i) 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 of payment of service tax on GTA services, (iii) proper invoice not submitte .....

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r of the appellant. With regard to cleaning activity (Point No. (iv), since the appellant has produced the certificate for the first time before this Tribunal, we are of the view that the same should be verified by the Original Authority. Therefore, we remand the matter to the original authority for verification of such certificate. If the same is in order, the refund shall be granted to the appellant. With regard to Point No. (v), the appellant has not pressed for the refund on such ground. Thu .....

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ining to period 1.10.2007 to 31.12.2007 was 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 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 of payment of service tax on GTA services. (iii) Proper invoice not submitted (debit notes no .....

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