Deletion of Rejection of service tax refund claim due to availment of Customs House Agent (CHA) service before the date of export
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the rejection of the service tax refund claim on grounds of availing of CHA service before the date of export. Sigma Moulds and Stampings Pvt. Ltd, the appellant assessee engaged in the manufacture of auto parts; having exported the goods they…
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