TMI Blog2010 (6) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... ch service tax has been paid. Neither the appellant nor the Revenue have undertaken this exercise. - matter remanded back - E/1552 & 1553/09 - - - Dated:- 4-6-2010 - Appellant Represented by: - Shri Mayank Parikh (Director) Respondent/s Represented by: -Shri J.S. Negi (SDR) CORAM: MR. B.S.V. MURTHY, MEMBER (TECHNICAL) Per: B.S.V. Murthy: The relevant facts of the case are that the appellant engaged in the manufacture of Alkyd Resin falling under Chapter 39 of the First Schedule of the Central Excise Tariff Act (CETA), 1985 having Central Excise registration No.AABCM0462CXM002, filed refund claims for Rs.61,336/- on date 25.02.2008 (covering period October, 2007 to December, 2007) and for Rs.47,033/- on date 21.5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bill of lading, the Commissioner has observed as follows: "8. From the invoices produced by the appellant, I find that service tax paid in respect of terminal handling charges and on the charges for raising the bill of lading are in respect of the custom house agent service which has been defined under Section 65 (105) ((h) as any service provided [to any person], by a custom house agent in relation to the entry or departure of conveyances or the import or export of goods. The services of custom house agent was exempted vide Notification No.17/2008-ST with effect from 1.4.2008. Since the claim filed are for the period October to December, 2007 and January, 2008 to March, 2008, I therefore find that the appellant is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deny terminal handling charges. As regards bill of lading charges, there is no certificate given by Express Shipping and Logistics and from the invoices also it cannot be found out as to under which category of services the service has been classified. Since refund of service tax is allowed based on specific category of services, it is necessary for the refund sanctioning authority to know under which head service tax has been paid. In the absence of any certificate or evidence produced by the appellants with regard to the actual heading under which this service was classified either service provider, the sanctioning authority could have required the appellants to produce evidence to show the category of service under which service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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