https://www.taxtmi.com/caselaws?id=444952 CESTAT Allahabad allowed the appeal regarding refund of service tax paid on Clearing Forwarding Agent Service, Banking Other Financial Service, Courier Service, and Customs House Agent Service. The Original Authority rejected the refund claim arguing services were not used beyond the port of export. CESTAT held that beneficial notifications providing tax refunds to exporters should be interpreted liberally following the principle of "export goods, not taxes" to maintain export competitiveness. The tribunal found no merit in the shipping bill-wise calculation approach and criticized the Commissioner (Appeals) for deciding beyond the scope of the impugned order, violating the principle that no person can be made worse off in their own appeal. en-us Tue, 08 Aug 2023 00:00:00 +0530 Fri, 27 Oct 2023 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444952 CESTAT Allahabad allowed the appeal regarding refund of service tax paid on Clearing Forwarding Agent Service, Banking Other Financial Service, Courier Service, and Customs House Agent Service. The Original Authority rejected the refund claim arguing services were not used beyond the port of export. CESTAT held that beneficial notifications providing tax refunds to exporters should be interpreted liberally following the principle of "export goods, not taxes" to maintain export competitiveness. The tribunal found no merit in the shipping bill-wise calculation approach and criticized the Commissioner (Appeals) for deciding beyond the scope of the impugned order, violating the principle that no person can be made worse off in their own appeal. Case-Laws Service Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444952