https://www.taxtmi.com/caselaws?id=190851 Refund of service tax under Notification No. 41/2007-Service Tax was held admissible on the same factual and legal objections earlier rejected by CESTAT. The Revenue's grounds that the services were not port services, that the providers were registered under different service categories, that tax payment by the providers was not evidenced, and that debit notes were not proper invoices were all treated as insufficient to deny the claim. As the dispute was identical to a prior batch decision, that earlier view was followed and the refund was allowed. en-us Thu, 31 Mar 2016 00:00:00 +0530 Sat, 04 Mar 2017 18:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190851 Refund of service tax under Notification No. 41/2007-Service Tax was held admissible on the same factual and legal objections earlier rejected by CESTAT. The Revenue's grounds that the services were not port services, that the providers were registered under different service categories, that tax payment by the providers was not evidenced, and that debit notes were not proper invoices were all treated as insufficient to deny the claim. As the dispute was identical to a prior batch decision, that earlier view was followed and the refund was allowed. Case-Laws Service Tax Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190851