TMI Blog2012 (12) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant. - Following the decision in case of [Sarvesh Refractories (P) Ltd vs.CCE, 2007 (11) TMI 23 - SUPREME COURT OF INDIA] decided in favour of assessee Denial of refund claim of the service tax paid on account of documentation charges to the appellant is not sustainable in law - appeal allowed with consequential relief. - ST/170//2012 - A/149/12/SMB/C-IV - Dated:- 8-6-2012 - P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal before the lower appellate authority who dismissed their appeal and upheld the order of the lower adjudicating authority. Hence the appellant is before me. 3. The learned consultant appearing on behalf of the appellant makes the following submissions. 3.1. As per the invoices issued by the service provider, the item documentation charges is categorized under Clearing and Forwarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that quantum of duty/tax already determined by jurisdictional officers of the supplier unit cannot be contested or challenged by officers in charge of the recipient unit. The said decision was passed while considering the eligibility to credit under Rule 3 of the CENVAT Credit Rules, 2004. The ratio of the said judgment applies squarely to the facts of the present case and, therefore, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellants factory (who is the recipient of the services) has no jurisdiction to deny the refund claim on the ground that the documentation charges are not covered under Clearing and Forwarding Agency Service. The ratio of the Hon'ble apex Court in the Sarvesh Refractories (P) Ltd. and MDS Switchgear Ltd., cited supra, clearly supports the appellants plea. Therefore, I find that the deni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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