https://www.taxtmi.com/caselaws?id=331163 The Tribunal ruled in favor of the appellants in both issues regarding the refund of service tax paid on services received inside the port and on GTA services for transporting goods from ICD to the port. The Tribunal emphasized that refund claims cannot be denied based on the service provider's registration category or lack of evidence authorizing the services by port authorities. It was also noted that procedural violations by the service provider should not impact the refund claim. The Tribunal directed the original authority to process the refund claims after verifying the supporting evidence submitted by the appellants. en-us Fri, 22 Jul 2016 00:00:00 +0530 Wed, 11 Jan 2017 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331163 The Tribunal ruled in favor of the appellants in both issues regarding the refund of service tax paid on services received inside the port and on GTA services for transporting goods from ICD to the port. The Tribunal emphasized that refund claims cannot be denied based on the service provider's registration category or lack of evidence authorizing the services by port authorities. It was also noted that procedural violations by the service provider should not impact the refund claim. The Tribunal directed the original authority to process the refund claims after verifying the supporting evidence submitted by the appellants. Case-Laws Service Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331163