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C.C.E. Indore Versus M/s. National Steel & Agro Industries Ltd.

2016 (9) TMI 1137 - CESTAT NEW DELHI

Refund claim - service tax paid on GTA services - Notification No. 41/2007-ST which allows refund of service tax in case of export of the goods - export was not done by the assessee himself but the same were through a merchant exporter - Held that:- .....

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t that the export was affected through a merchant exporter will not result in denial of refund of service tax to the assessee who has actually paid the same. - Decided against the Revenue - ST/397/2010-CU(DB) - FINAL ORDER NO. 53147/2016-CU(DB) - Dat .....

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Poddar, DR for the Applicants and Shri Narender Singhvi, Advocate for the Respondent, we find that the short issue involved in the present appeal of the Revenue is as to whether the refund of service tax paid on GTA services would be available to the .....

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