TMI Blog2014 (8) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned A.R. for rejection of the refund claim is that Notification 40/2009-S.T. dated 30.09.2009 brought the service of transport of export goods through national waterways, inland water and coastal shipping were made eligible for refund of claim of unutilized CENVAT Credit w.e.f. 30.09.2009. It is not in dispute that the respondent has availed the said transport service and paid service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (AR) For the Respondent : Shri C S Biradar, Adv. PER : Ashok Jindal Revenue is in appeal against the impugned order for sanctioning the refund claim of the respondent of unutilized CENVAT Credit lying in their CENVAT Credit account. 2. Brief facts of the case are that the respondent filed a claim for refund of service tax under Notification No. 17/2009 dated 07.07.2009 for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the services of transport of export goods through national waterway, inland water and coastal shipping were brought down for consideration of refund claim through Notification No. 30/09 dated 30.09.2009 and the period of export of the goods in the impugned goods is August and September 2009. As the said service did not qualify for the claim of refund of service tax as per Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR 609 (Bom). 6. Considered the submissions made by both the sides. 7. In this case, the only ground taken by the learned A.R. for rejection of the refund claim is that Notification 40/2009-S.T. dated 30.09.2009 brought the service of transport of export goods through national waterways, inland water and coastal shipping were made eligible for refund of claim of unutilized CENVAT Credit w.e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods have been availed by the respondent in export of the goods and the service tax was paid thereon. Further input service credit is lying in the CENVAT Credit account unutilized. Therefore, they are entitled for refund claim. In these circumstances, I do not find any infirmity with the impugned order and the same is upheld. The appeal filed by the Revenue is dismissed. (Order pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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