9911796707
TMI Blog2011 (4) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of port services and the claim did not contain the requirements under Notification No. 3/2008-ST dated 19.02.2008 - Held that: documents required under Notification No. 03/2008-ST, as amended from time to time were submitted and had the required details. This will necessarily prove the fulfilment of conditions or otherwise for availing the refund - Decided in favour of the assessee by way to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or refund of transport of goods under Section 65 (105)(ZZP), against which the assessee has come in appeal. The refund relating to the tax paid on transport of goods by road was rejected on the ground that letter/ invoices of the transporters did not contain the details as required under the Notification referred supra. Commissioner (Appeal) also found that the copies of the invoices submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transported by the agency like M/s. Sanjay Road Lines and the refund claim for service tax paid on the transport services is to be allowed. It is also submitted that the appellants have availed the services for export of goods and the service providers have paid the service tax. Therefore, the appellants are entitled to cenvat credit of service tax and also of the cash refund of this service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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