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    <title>2023 (6) TMI 1196 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal against the rejection of the refund claim of Rs. 1,26,820. The Tribunal held that the confirmation of the contract provided by the appellant was sufficient evidence for the commission payment, in line with relevant precedents. Additionally, the Tribunal ruled that the service tax paid on transportation for export goods was eligible for refund, as supported by previous cases. The Tribunal also emphasized that registration under a specific service was not mandatory for exemption under Notification No. 41/2007, following the decision of the Hon&#039;ble Rajasthan High Court. The impugned order was set aside, and the appeal was allowed with consequential relief, if any.</description>
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    <pubDate>Tue, 27 Jun 2023 00:00:00 +0530</pubDate>
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      <title>2023 (6) TMI 1196 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=439622</link>
      <description>The Tribunal allowed the appellant&#039;s appeal against the rejection of the refund claim of Rs. 1,26,820. The Tribunal held that the confirmation of the contract provided by the appellant was sufficient evidence for the commission payment, in line with relevant precedents. Additionally, the Tribunal ruled that the service tax paid on transportation for export goods was eligible for refund, as supported by previous cases. The Tribunal also emphasized that registration under a specific service was not mandatory for exemption under Notification No. 41/2007, following the decision of the Hon&#039;ble Rajasthan High Court. The impugned order was set aside, and the appeal was allowed with consequential relief, if any.</description>
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