https://www.taxtmi.com/caselaws?id=263156 The Tribunal upheld the Commissioner (Appeals) order, allowing the refund claim for CENVAT Credit of input Service Tax on Courier service and CHA service. The Respondents fulfilled the conditions of Notification No.41/2007-ST for refund claims, and the Revenue's appeals were rejected due to the lack of evidence of non-fulfillment of notification conditions. The Tribunal emphasized that the Central Excise officer cannot question the service provider's classification, and procedural infirmities regarding missing details in invoices were deemed insignificant. The Respondents used the services for exporting goods without dispute, leading to the rejection of Revenue's appeals. en-us Wed, 05 Aug 2015 00:00:00 +0530 Mon, 17 Aug 2015 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263156 The Tribunal upheld the Commissioner (Appeals) order, allowing the refund claim for CENVAT Credit of input Service Tax on Courier service and CHA service. The Respondents fulfilled the conditions of Notification No.41/2007-ST for refund claims, and the Revenue's appeals were rejected due to the lack of evidence of non-fulfillment of notification conditions. The Tribunal emphasized that the Central Excise officer cannot question the service provider's classification, and procedural infirmities regarding missing details in invoices were deemed insignificant. The Respondents used the services for exporting goods without dispute, leading to the rejection of Revenue's appeals. Case-Laws Service Tax Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263156