Thursday, December 15, 2016

No denial of ST refund to export just because invoice didn't contain details of port and service description

CESTAT, New Delhi bench held that Service Tax paid on Terminal Handling Charges, bills of lading charges, origin haulage charges, repo charges, etc. and Custom House Agent's services used for export goods is eligible for refund in hands of exporter.
Fateh Granite & Marbles (P.) Ltd. v. Commissioner of Central Excise & Service Tax, Jaipur-II. [2016] 75 179


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