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Issues: Whether refund of service tax under Notification No. 41/2007-ST was admissible in respect of THC charges, bills of lading charges, origin haulage charges, repo charges, GTA services and CHA services, and whether the refund relating to courier service and cleaning activity survived for adjudication.
Analysis: The disputed refund on THC charges, bills of lading charges, origin haulage charges, repo charges, GTA services and CHA services was covered by earlier Tribunal decisions which had held the objections regarding classification, proof of tax payment, invoice form, and particulars in CHA invoices to be untenable. In respect of courier service and cleaning activity, the claim was not pressed.
Conclusion: The refund rejected on grounds (i) to (iv) was allowed, while the refund relating to courier service and cleaning service was disallowed.
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