2023 (12) TMI 375 - AT - Service Tax

Refund of Service Tax - port services - C F Agency - HELD THAT - This issue is no more res integra and has been settled in favour of the appellant in their own case MAX INDIA LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH 2013 (8) TMI 855 - CESTAT, NEW DELHI - it is also found that even the department in the appellant s own case for the subsequent period has allowed the claim on the impugned services. The impugned order is not sustainable in law and the same is set aside - Appeal allowed.

Summary

Issues involved:
The appeal against the rejection of refund of service tax for port services and C & F Agency.

Refund of service tax for port services and C & F Agency:
- The appellant, engaged in manufacturing BOPP Film, exported goods utilizing services of various agencies.
- Claimed refund of service tax paid on input services u/s Notification No. 17/09-ST.
- Deputy Commissioner disallowed the claim, leading to an appeal.
- Appellant contended that the issue was settled in their favor by Tribunal in similar cases.
- Department allowed refund for subsequent periods in relation to port services and clearing and forwarding services.
- Cited various Tribunal and High Court decisions supporting their claim.
- Tribunal found issue settled in favor of appellant and allowed the appeal, setting aside the impugned order.