2014 (3) TMI 337 - AT - Service Tax

Denial of refund claim - Notification 41/07 - Refund claim denied by the lower authorities on the premise that these refund orders are not in accordance with Notification 41/07 - Held that - appellant have availed the services namely Technical Testing & Analysis Charges, CHA service, Banking and Financial services. It is also not disputed that service tax has been paid by the appellant and appellant have complied with the condition of Notification 41/07. Therefore, in the light of the above said circular, appellants are entitled for the claim - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT MUMBAI allowed the appeal of the appellant against the denial of refund claim under Notification 41/07. The appellant, an export house, availed various services covered under the notification. The tribunal found that the appellant had paid service tax, availed the services, and met the conditions of the notification. Therefore, the appellant was entitled to the refund claim as per Circular no. 120/1/2010 ST. The impugned order was set aside, and the appeals were allowed with consequential relief.