https://www.taxtmi.com/caselaws?id=270101 The Commissioner (Appeals) quashed a corrigendum issued by the Assistant Commissioner, allowing a refund claim for service tax on input services for export. The Commissioner's decision was based on a Board's Circular, but the corrigendum was valid under Section 74 of the Finance Act, 1994, as it rectified a mistake apparent from the record. The corrigendum correctly addressed the appellant's entitlement to a refund on transportation/freight charges, excluding charges for empty containers. The appeal was allowed in favor of the appellant, overturning the impugned order without costs. en-us Tue, 24 Nov 2015 00:00:00 +0530 Tue, 04 Oct 2016 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270101 The Commissioner (Appeals) quashed a corrigendum issued by the Assistant Commissioner, allowing a refund claim for service tax on input services for export. The Commissioner's decision was based on a Board's Circular, but the corrigendum was valid under Section 74 of the Finance Act, 1994, as it rectified a mistake apparent from the record. The corrigendum correctly addressed the appellant's entitlement to a refund on transportation/freight charges, excluding charges for empty containers. The appeal was allowed in favor of the appellant, overturning the impugned order without costs. Case-Laws Service Tax Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270101