New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 581 - CESTAT NEW DELHI

2016 (10) TMI 581 - CESTAT NEW DELHI - TMI - Refund of service tax - services utilized for export purposes - N/N. 41/2007-ST dated 06.10.2007, port services entitled to refund claim - THC charges - bill of loading charges - origin haulage charges - repo charges - CHA services - transportation of empty containers from port to factory charges - whether denial of refund claim justified on the ground that these services do not fall under the category of port services? - Held that: - the issue stands .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

have only produced debit notes. The said issue is covered by the earlier decision of the Tribunal laying down that the said debit notes would be admissible documents for the purpose of refund. - Matter remanded for grant of refund wherever held admissible - appeal disposed off. - Appeal No. ST/48/2011 - Order No.53679-53691/2016-ST(SM) - Dated:- 19-9-2016 - Ms. Archana Wadhwa Member (Judicial) Applicants By: Shri O.P. Aggarwal, CA & Ms Rinki Arora, Advocate Respondent By: Shri R.K. Mishr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ers from port to factory charges, which stand rejected on the ground that the same do not fall under the category of port services and in as much as only port services are specified in the notification the assessee would not be entitled to refund claim. 3. I find that the issue stands decided the Tribunal as detailed below: 1. SRF Ltd. vs. CCE, Jaipur I [2015 (40) STR 980 (Tri-Del)]; 2. M/s. Shivam Exports, M/s. Mecshot Blasting Equipment Pvt. Ltd. vs. CCE, Jaipur [2016-TIOL-376-CESTAT-DEL]; 3. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version