2016 (9) TMI 140

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..... s – inland haulage services – clearing and forwarding agent services – time bar – Held that: - all the services are entitled to the refund of the service tax paid on them in terms of the notification number 41/2007-ST. The lower authorities would re-quantify refund amounts falling within the limitation period – matter remanded – appeal disposed off – decided in favor of appellant.
Ms. Archana W .....

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..... these services have been the subject matter of the one or the other decisions of the Tribunal and stands covered by the said decisions by holding that they are all port services and as such being specified services are covered by the notification in question. Reference can be made to the following decisions: i. SRF Ltd. vs. CCE Jaipur-I 2015-TIOL-2241-CESTAT-DEL ii. Shivan Exports, Mecshot B .....

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..... time bar. 6. In view of the above we hold that all the services are entitled to the refund of the service tax paid on them in terms of the notification number 41/2007-ST. The lower authorities would re-quantify refund amounts falling within the limitation period. 7. The appeal is disposed off in the above manner. [Dictated and pronounced in the open Court]
Case laws, Decisions, Judgements, .....

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