Notification Allowing Refund for CHA Services Not “Service Specific”: CESTAT grants Refund [Read Order]

CHA Services - CESTAT - Excise - Customs - Service Tax - Refund - taxscan

The Ahmedabad Bench of the Customs, Excise add Service Tax Appellate Tribunal (CESTAT), granted refund and observed that notification allowing refund for Custom House Agency (CHA) Services is not “Service Specific”. In the present case the lower authorities have denied the refund of service tax in terms of Notification No. 17/09-ST on the ground that…

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