2015 (9) TMI 212

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.... Mohan Chandna, Consultant For the Respondent : Mr R Gurunathan, AR ORDER Per: B S V Murthy: The appellant is a manufacturer of tower parts. They paid service tax on GTA services received on inward transportation as well as outward transportation during the period from March 2008 to September 2008. The appellant paid service tax at the rate of 12.36% on the entire transportation cost w....

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....ed refund in respect of excess tax paid by them on inward transportation and since they had not claimed refund of service tax paid on inward transportation cost incurred by them, they could not have claimed refund of service tax paid by them on outward transportation also. Both the lower authorities have upheld the stand taken in the show-cause notice and have rejected the refund claim filed by th....