Port services rendered even without authorization of port, Service Tax credit will be available

Show Cause Notice clearly says that “During the verification of refund claim, it is found that the assessee has not submitted any proof regarding the authorization of the port in the case of port service provider. Hence, the refund claim relating to port service is not admissible to the assessee.” By taking the ground that the Service Tax was paid under Business Auxiliary Service head and therefore the credit is not admissible, Revenue is bring out a totally new ground which was not mentioned in the Show Cause Notice and therefore the respondent did

Please become a Premium member. If you are already a Premium member, login here to access the full content.