https://www.taxtmi.com/caselaws?id=776955 Refund of service tax paid on storage of iron ore fines inside the port was held admissible where the activity was treated as storage and warehousing service eligible for exemption under Notification No. 17/2009-ST. A prior order on the same service for an earlier period had attained finality, and the Department could not take a contrary view on identical facts for a subsequent period. The rejection of refund on a different classification was therefore unsustainable, and the impugned order was set aside with consequential relief. en-us Tue, 19 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776955 Refund of service tax paid on storage of iron ore fines inside the port was held admissible where the activity was treated as storage and warehousing service eligible for exemption under Notification No. 17/2009-ST. A prior order on the same service for an earlier period had attained finality, and the Department could not take a contrary view on identical facts for a subsequent period. The rejection of refund on a different classification was therefore unsustainable, and the impugned order was set aside with consequential relief. Case-Laws Service Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776955