TMI Blog2014 (6) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax payment at the end of service providers - Following decision of Commissioner of Central Excise, Indore Vs. Anant Commodities Pvt. Ltd. & others reported in [2009 (10) TMI 229 - CESTAT, NEW DELHI] it is concluded that the Commissioner (Appeals) has rightly allowed the refund claim in full having considered the Board's circular dated 21.12.2009 - decided against Revenue. - Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed CHA and Port charges in the course of business for the period July, 2008 to Sept, 2008. The respondent incurred expenses as follows:- (i) Agency charges Rs.17,775/- (ii) Documentation charges Rs.5,004/- (iii) THC Charges Rs.29,043/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy charges, Shut out cost, Documentation charges, Port Services, as the said services are not covered under the definition of services provided for export of the said goods falling under the category of Sr. No. 2 of Notification No.41/2007-ST. Being aggrieved, the respondent carried the matter before the Commissioner (Appeals), who took notice of Circular No. 119/13/2009- Service Tax dated 21.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) allowed the appeal of the respondent with consequential relief. 5. The learned Supdt. (AR) appearing for the Revenue reiterates the findings in the Order-in-Original. 6. None appeared on behalf of the respondent. However, a written submission has been filed by the respondent. The respondent has placed reliance on the ruling of CESTAT in the case of Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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