TMI Blog2014 (1) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... business support services - Relying upon CST. Ahmedabad Vs. Riddhi Siddhi Cluco Biols Ltd. [2011 (8) TMI 187 - CESTAT, AHMEDABAD] - there was no ground to reject the refund claim when appellant was claiming refund of service tax that has been paid as port services – Decided in favour of Assessee. - Appeal No. E/78/12 - Final Order No. A/10645/2013-WZB/AHD - Dated:- 26-4-2013 - Mr. H.K. Thakur, J. For the Appellant : Ms. Shilpa P. Dave (Adv.) For the Respondent: Sh. H. Mathew (A.R.) Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against OIA No. 362/2011(Ahd-II) CE/MM/Commr (A)/Ahd. dated 07.12.2011 issued as a result of remand by this bench vide order No. A/1464/WZB/AHD/2011 dated 05.08.2011. The Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original adjudicating authority that what was received was business support service, is correct. Therefore, the impugned order is ser-aside and matter is remanded to Commissioner (Appeal) who shall decide the matter after giving an opportunity to the appellant to present their case." 2. In the remand proceedings, Commissioner (Appeal) vide OIA dated 27.12.2011 held that the service tax was paid under the category of business support services and not under the Port Services, therefore, the refund claim was rejected as the appellants were not capable of changing the classification suo-moto at their end. 3. Heard both sides. 4. Ms. Shilpa P. Dave, Advocate of the appellant argued that refund of terminal handling charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 it is seen the Adjudicating Authority has held that the invoices issued by M/s. Conole Shipping Service India P. Ltd./LCL Logistix P. Ltd/WSA Shipping (Bombay) P. Ltd. show that service tax has been paid under business support service (zzzq) which is not specified service under notification No. 41/2007/ST. On perusal of these invoice copies it is observed that different charges, including terminal handling charges, have been indicated in the invoices. There is indication of payment of service tax but it is nowhere coming out from there invoices as to in which head the service tax was discharged by the service provider. In this regard it is pertinent to see clarification at Sr No. VII of the circular issued by CBEC under F. No. 112/6/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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