𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗳𝗼𝗿 𝗖𝗵𝗮𝗹𝗹𝗲𝗻𝗴𝗲 𝗶𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗳𝗼𝗿 𝗖𝗛𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Refund for services provided by CHA, including non-CHA services, is admissible under Notification No. 17/09-ST, as long as the service is provided by a CHA."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Laviosa Trimex Industries Pvt Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the appellant is entitled to claim refund for services provided by CHA. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant received services other than CHA services but provided by CHA. The refund was denied by lower authorities.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that Notification No. 17/09-ST applies to services provided by CHA, regardless of whether the service is CHA-specific. The appeal was allowed, granting the refund.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Laviosa Trimex Industries Pvt Ltd. vs C.C.E. & S.T.-Rajkot – Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 25 January 2023 📜 This ruling confirms that CHA service refunds are applicable for all services provided by a CHA.