TMI Blog2011 (6) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax - In case of refund relating to Service Tax paid on Bill of lading, the refund claim has been rejected on the ground that service provider is registered under Business Auxiliary Services, whereas the benefit has been claimed under port services - Held that:- Board Circular No. 112/6/2009-ST, dated 12-3-2009, granting refund to exporters on taxable services that he received and uses for export do not require verification of registration certificate of the supplier of service - Therefore, refund should be granted in such cases - Decided in favour of assessee. - ST/91,108 TO 110 & 266 TO 269/2010 - A/250 TO 257/WZB/MUM./2011/SMB/C-IV - Dated:- 28-6-2011 - S.K. GAULE, J. Mayur Shroff for the Appellant. V.K. Singh for the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontention of the appellant is that they have exported the goods and claimed the refund in terms of Notification No. 41/2007-ST. In case of refund of Service Tax paid on CHA services, the appellant relied upon this Tribunal's decision in the case of CC,CE ST v. Sunflag Iron Steel Co. Ltd. [Final Order No. A/283/2010/WZB/C-IV/SMB, dated 26-5-2010]. He also placed reliance on clarification VII of Board's Circular No. 112/6/2009-ST, dated 12-3-2009 insofar as refund of Service Tax paid on Port services alleged to have been registered under Business Auxiliary Services. The contention of the appellant is that the Notification provides exemption by way of refund from specified taxable services used for export of goods. Granting refund to exporte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants claimed refund of Service Tax under Notification No. 41/07-ST, dated 6-10-2007. The appellants have paid Service Tax on specified services used for export of goods. The goods have been exported and the Service Tax was paid on input services for which refund has been claimed. The above facts are not in dispute. I find that both the lower authorities have rejected the refund claim on the ground that in case of CHA services, the name figuring on shipping bill is different from the name of CHA who has paid the service Tax. In case of refund relating to Service Tax paid on Bill of lading, the refund claim has been rejected on the ground that service provider is registered under Business Auxiliary Services, whereas the benefit has been cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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