TMI Blog2012 (11) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... l services, it is not in dispute that the said Banking and Financial services were utilised by the appellant towards the Banking charges involved in the export of goods. If that be so, refund claims of the appellants as this point cannot be rejected - appellants are eligible for the refund of amount of service tax paid by the service providers on various services, for which they have filed the refund claims - impugned orders are liable to be set-aside and appeals are allowed with consequential relief to the appellants. - ST/20 TO 25, 27 & 28 OF 2011 - A/1351-1358/WZB/AHD/2012 - Dated:- 31-8-2012 - M.V. RAVINDARAN, J. Ms. Shilpa P. Dave for the Appellant. P.N. Sarvaiya for the Respondent. ORDER 1. All these appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. The findings of the first appellate authority on this point is as under :- "8.6 Analysis of the Bills/Invoices raised by the service providers indicates that major claim is on account of tax paid on the services such as Terminal Handling Charges which was not specified under the Notification No.41/2007 dated 06.10.2007. Besides THC, claims on account of DOC charges, Bill of Lading charges and many other services are not admissible as such services are not specified under the Notifications. Taxes paid on C F Agency are admissible with effect from 07.12.2008 subject to condition that C F Agent issues invoice indicating the number and date of Shipping Bill, description of export goods, number and date of export invoice. Examination o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at refund of service tax paid on THC, DOC charges, Haulage charges under the Port services and Courier charges and CHA services are eligible for refund. 6. The ratio of the said decisions will squarely cover the issue in the cases before me and I hold that appellants are eligible for the refund of amount of service tax paid by them to the service providers. 7. As regards non-mentioning of Shipping Bill numbers/Bill of Lading numbers etc., I find that in the case of M.R. Organisation v. CCE [F.O. No. A/2310/2009-WZB/Ahd., dated 30-10-2009], this Bench has clearly held that such cross references on the invoices is a curable defect and the can be corrected subsequently at any given point of time. As already reproduced my me, the first appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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