TMI Blog2015 (9) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... d General Insurance service. We find that the first appellate authority has erred in interpreting the conditions of Notification No.41/2007 dated 06/10/2007 while rejecting the appeal filed by the appellant. - On plain reading of condition (e), it is very clear that the said condition restricts the refund of the service tax paid if an assessee has claimed drawback of service tax paid on specified input service. It is on record, in this case, that the appellant has not filed or claimed drawback of the service tax paid on the specified services. - Rejection of the refund claim of the appellant on this ground is totally incorrect and not sustainable - Decided in favour of assessee. - Appeal No. ST/495/2010 - Final Order No. A/2313/2015-WZB/ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only lays down the condition of non-availing of drawback of service tax paid on specified service and not on Customs duty. As regards the terminal handling charges and service tax paid on it, this bench in the case of Stone Shippers vs. Commissioner of Service Tax - Appeal No. ST/244/11-Mum has held that such refund is applicable and liable to be refunded to the assesee. 4. Learned Departmental Representative reiterates the findings of the lower authorities. 5. We have considered the submissions made by both the sides and perused the records. 6. On perusal of the records, it transpires that the refund claims filed by the appellant were in respect of service tax paid on the services received and utilised by them for export of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1995; (f) exemption or refund of service tax paid on the specified services used for export of said goods shall not be claimed except under this notification. 7. We find that the entire case is that the condition (e) which has to be satisfied by the appellant, according to the Revenue, the said condition is not satisfied. On plain reading of the above said condition (e), it is very clear that the said condition restricts the refund of the service tax paid if an assessee has claimed drawback of service tax paid on specified input service. It is on record, in this case, that the appellant has not filed or claimed drawback of the service tax paid on the specified services. In view of this, we find that the rejection of the refund clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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