TaxTMI 
TaxTMI 
2016 (1) TMI 887
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....s held that co-relation of Service Tax paid by the Service providers is not established by the appellant as required under Notf No. 41/2007-ST dt 6/10/2007 with respect to GTA Services and Port Services. 2. Sh. Lachman Samtani (Consultant) appearing on behalf of the appellant argued that no condition has been provided under Notf No. 41/2007-ST/ST for getting refund of Port Services. He made the bench go though they said entry of the exemption Notification and on representative document of the Service provider who has paid Service tax. Regarding admissibility of refund of Service tax on GTA Service, paid by the appellant on reverse charge, it was argued by the Learned consultant that mentioning of freight with respect to each lorry receipt ....
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....ce Tax statute. Learned AR thus strongly defended the order passed by the first appellate authority. 4. Heard both sides & perused the case records. So for as admissibility of refund of Port Services Service tax paid it is observed that though there is no condition under serial No. 2 of the schedule to Notf No. 41/2007-ST dt 6/10/2007 but it has to come out of the Service tax paying document that Service tax paid pertained to Port Services under Section 65 (105) (zn) of Finance Act 1994. Secondly as per Para-2 (e) of Notf No. 41/2007-ST the refund claim should pertain to a quarter and should be filed within a prescribed period. It is observed from documents dt 4/6/2008 of Service tax paid by M/s. Roy & chatterjee Private Limited, for whi....
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....relating the evidence relating to transport and service tax paid on such transport charges and the quantity exported. As regards the claim for refund of Service tax on Godown rent, the same may also be considered afresh after ascertaining the veracity of the claim of reimbursement by the appellants. The decisions, of the Tribunal relied upon by the appellant ignoring procedural violation while granting refund in respect of exports can be applied to the facts of present case as well. 7. In view of the above, the orders of the authorities below are set aside insofar as the same relating to denial of refunds to the extent mentioned above and the matter remanded to the original authority for fresh consideration after granting reasonable oppo....