AdvertisementAssociated Aluminium Industries Pvt Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) CESTAT Allows Service Tax Refund on Port & Technical Testing Services Used for Export The dispute before the CESTAT, Mumbai concerned denial of a service tax refund claimed under Notification No. 41/2007-S.T. dated 06.10.2007. The original authority had rejected the refund claim on the grounds that Custom House Agent (CHA) service was not specifically included in the notification and that the appellant had not complied with the prescribed procedures and conditions. The Commissioner (Appeals...