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2010 (5) TMI 210 - CESTAT, MUMBAINotification No. 41/2007-ST dt. 6.10.2007- whether the respondent is entitled for the benefit of exemption under Notification No. 41/2007-ST dt. 6.10.2007 as amended and whether the document submitted by the respondent along with refund claim was valid for claiming the refund of service tax? Commissioner (Appeals) held that the services provided to the Appellant are nothing but Cargo Handling Services and simply the change of name claimed by the Appellant as Handling of Container will not bar the Appellant from claiming refund. Held that- . The Commissioner (Appeal) has dealt the issue in detail and there is no infirmity in the impugned order and within the provisions of law. Hence, the impugned order is legal and proper. Hence, the impugned order is upheld. The appeal filed by the Revenue is rejected.
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