TMI Blog2010 (5) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... ith 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 infirmi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument submitted by the respondent along with refund claim was valid for claiming the refund of service tax. 3. The respondents filed a refund claim of service tax claiming the benefit of exemption Notification No. 41/2007-ST dated 6.10.2007. The respondents claimed the refund on the strength of bill raised by the service provider indicating service tax amount claim by the service provider from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be allowed and the impugned order is illegal. 5. None appeared on behalf of the respondent and filed submissions saying that matter may be decided on merits and taken on records. 6. Heard and perused the records. 7. On careful examination of the impugned order wherein the Commissioner (Appeals) has considered the issue in detail and observed as under:- "I find that, the Refund Claim has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not disputed that the Appellant have not paid the service tax. Simply for the technical reasons the refund can not be denied. The refund claim of Rs. 24,896/- in respect of Port Service against invoices of M/s. Glocol Logistics Pvt. Ltd., have also been disallowed. I have notice that this amount has not been sought to be disallowed in the Show Cause Notice. Here the lower authority has trav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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