2012 (12) TMI 139

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..... ional Commissioner (AR) Per: P R Chandrasekharan: The appeal is directed against the Order-in-Appeal No: AGS(38)15/2012 dated 22/02/2012 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. The appellant M/s. Jollyboard Limited filed a refund claim of service tax of Rs. 2,45,720/- vide claim dated 18/07/2011. The claim was allowed for a sum of Rs. 2,23,547 and balanc .....

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..... ct of payment of service tax on the documentation charges under Clearing and Forwarding Agency Service at the service providers end. Clearing and Forwarding Agency is an eligible input service under Notification 17/2009 at serial No. 15. Therefore, they are rightly entitled for the credit of the service tax paid thereon. 3.2. The learned consultant also relies on the judgment of the hon'ble a .....

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..... dicating and appellate authority and submits that documentation charges is not specified as an input service in the list of taxable service under Section 65 (105) of the Finance Act, 1994 and, therefore, the appellant is not eligible for the credit. 5. I have carefully considered the rival submissions. 5.1. There is no dispute about the fact of service tax liability having been discharged on the .....

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