2016 (10) TMI 1026 - AT - Service Tax

SEZ unit - Refund claims - rent-a-cab service - outdoor catering service - CHA service - Held that - Once tax is paid and that is verifiable from record and also that is covered by the approval committee s letter, disallowance of refund is uncalled for - the rent-a-cab service and outdoor catering service having been permitted to be availed on tax exemption, refund of tax paid thereon is to be allowed since exemption is undeniable except on false claims - appeal disposed off - decided partly in favor of appellants.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed refund of service tax on rent-a-cab and outdoor catering services for a manufacturing unit in SEZ. However, CENVAT credit on customs house agent service was disallowed due to lack of evidence. The approval committee's permission for the services was considered valid for refund, as long as tax payment was verifiable. The appeals were partly allowed.