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2015 (9) TMI 1094 - CESTAT MUMBAI

2015 (9) TMI 1094 - CESTAT MUMBAI - 2016 (41) S.T.R. 85 (Tri. - Mumbai) - Denial of refund claim - Appellant had not adhered to the conditions of Notification No. 41/2007-ST - Terminal Handling charges - Held that:- 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 during the period October, 2007 to September, 2008. It is undisputed that the services which were received by the appellan .....

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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/STB - Dated:- 22-7-2015 - M. V. Ravindran, Member (J) And C J Mathew, Member (T), J .....

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7 to September 2008. The said refund claims were processed by the lower authorities and after issuing show cause notices, they were rejected by the adjudicating authority on the ground that the appellant had not adhered to the conditions of Notification No. 41/2007-ST and that service tax credit taken on Terminal Handling charges is not eligible for refund. 3. Learned Counsel would bring to our notice the facts of the case as also findings of the first appellate authority. He would submit that t .....

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ustoms 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 c .....

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as erred in interpreting the conditions of Notification No.41/2007 dated 06/10/2007 while rejecting the appeal filed by the appellant. In order to appreciate the correct position, the relevant portion of the said Notification is reproduced. subject to the conditions specified in the corresponding entry in column (4) of the Schedule: Provided that- (a) the exemption shall be claimed by the exporter of the goods for the specified services received and used by the exporter for export of the said go .....

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