https://www.taxtmi.com/caselaws?id=261670 Drawback on excise duty paid on inputs and refund of Service Tax on cargo handling services were treated as operating in different fields. The tribunal distinguished duty borne on inputs used in manufacture from tax paid on export-related services availed after clearance of goods, and held that the drawback mechanism does not absorb the service tax incidence. Because the service tax related to facilitating export rather than to the exported goods themselves, refund of that tax was allowable while drawback on input duty remained separately available. The refund claim was upheld and the objection to simultaneous relief was rejected. en-us Mon, 20 Oct 2014 00:00:00 +0530 Sat, 18 Jul 2015 08:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261670 Drawback on excise duty paid on inputs and refund of Service Tax on cargo handling services were treated as operating in different fields. The tribunal distinguished duty borne on inputs used in manufacture from tax paid on export-related services availed after clearance of goods, and held that the drawback mechanism does not absorb the service tax incidence. Because the service tax related to facilitating export rather than to the exported goods themselves, refund of that tax was allowable while drawback on input duty remained separately available. The refund claim was upheld and the objection to simultaneous relief was rejected. Case-Laws Service Tax Mon, 20 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261670