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    <title>2012 (12) TMI 139 - CESTAT, MUMBAI</title>
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    <description>Refund of service tax paid on documentation charges could not be denied to the recipient merely because the service was not separately shown as a taxable input service. The supplier had already discharged tax on the invoices under Clearing and Forwarding Agency Service, and that tax treatment could not be recharacterised by officers dealing with the recipient&#039;s refund or credit claim. The principle applied was that jurisdictional officers of the recipient cannot contest the tax quantum or classification already accepted at the supplier&#039;s end. The denial of refund was therefore unsustainable and the claim was allowed.</description>
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    <pubDate>Fri, 08 Jun 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=219124</link>
      <description>Refund of service tax paid on documentation charges could not be denied to the recipient merely because the service was not separately shown as a taxable input service. The supplier had already discharged tax on the invoices under Clearing and Forwarding Agency Service, and that tax treatment could not be recharacterised by officers dealing with the recipient&#039;s refund or credit claim. The principle applied was that jurisdictional officers of the recipient cannot contest the tax quantum or classification already accepted at the supplier&#039;s end. The denial of refund was therefore unsustainable and the claim was allowed.</description>
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      <pubDate>Fri, 08 Jun 2012 00:00:00 +0530</pubDate>
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