Case Law Details
Matrix Clothing Private Ltd. Vs CCE & ST (CESTAT Chandigarh)
Introduction: In a recent decision, the CESTAT Chandigarh ruled in favor of Matrix Clothing Private Ltd., granting a refund of service tax for various specified services, including Terminal Handling Services, GTA (Goods Transport Agency) services, and CHA (Customs House Agents) services. The case revolves around the eligibility of these services for a refund under relevant notifications.
Detailed Analysis:
1. Background of the Case: Matrix Clothing Private Ltd. is engaged in the export of readymade garments and is registered with the Central Excise Department. They sought a refund of service tax paid on specific services utilized for exporting goods. These services included Terminal Handling Services, GTA services, and CHA services.
2. Notification and Exemption: As per Notification No. 40/2007 S.T. dated 17.09.2007 and Notification No. 41/2007 S.T. dated 06.10.2007, certain specified services received and used by exporters for exporting their goods were exempted from service tax. Matrix Clothing Pvt. Ltd. claimed a refund of service tax paid on these services.
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