2015 (5) TMI 954

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..... e been received in respect of the Shipping Bill and the exporter should be able to show it to be so. In this case, the only ground on which benefit of refund has been rejected is invoice issued by CHA did not have the necessary details. This ground cannot be sustained. Accordingly, the benefit of refund of service tax paid in respect of CHA service has to be allowed. GTA Service - Held that:- a .....

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..... d is engaged in the manufacture and export of Readymade Garments . 2. Two refund claims filed by the appellants have reached subject matter before this Tribunal. The refund claims were partially allowed and the appeal filed by the appellants in respect of rejection of part claim has been rejected by the Commissioner (Appeals). 3. The first issue involved is eligibility of the appellants for .....

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..... n received in respect of the Shipping Bill and the exporter should be able to show it to be so. In this case, the only ground on which benefit of refund has been rejected is invoice issued by CHA did not have the necessary details. This ground cannot be sustained. Accordingly, the benefit of refund of service tax paid in respect of CHA service has to be allowed. 5. As regards GTA service, the a .....

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