https://www.taxtmi.com/caselaws?id=756619 The CESTAT Ahmedabad allowed the appellant's refund claim for service tax paid on additional charges recovered from APM gas customers. The appellant had issued credit notes to customers for additional charges with service tax, and customers did not claim Cenvat credit. The tribunal found that since additional charges for gas transmission (October 2008-July 2009) were unauthorized by the Ministry of Petroleum and Natural Gas and not part of the gross amount under Section 67(1)(i) of Finance Act 1994, the service tax paid on these additional charges was refundable. The appeal was allowed. en-us Tue, 06 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756619 The CESTAT Ahmedabad allowed the appellant's refund claim for service tax paid on additional charges recovered from APM gas customers. The appellant had issued credit notes to customers for additional charges with service tax, and customers did not claim Cenvat credit. The tribunal found that since additional charges for gas transmission (October 2008-July 2009) were unauthorized by the Ministry of Petroleum and Natural Gas and not part of the gross amount under Section 67(1)(i) of Finance Act 1994, the service tax paid on these additional charges was refundable. The appeal was allowed. Case-Laws Service Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756619