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2015 (11) TMI 616 - CESTAT NEW DELHI

2015 (11) TMI 616 - CESTAT NEW DELHI - 2016 (41) S.T.R. 861 (Tri. - Del.) - Denial of refund claim - refund under notification no. 40/2007-ST or 41/2007-ST - terminal handling charges - GTA service - Held that:- Regarding the amount of ₹ 80865/-, we find that the sample invoices produced by the appellant show the service tax having been paid under business support service which is not a service covered under notification no. 40/2001-ST or 41/2007-ST dated 6/10/2007. Further, the contention .....

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fore, even this amount is not admissible for refund under any of the two notifications. - No infirmity in impugned order - Decided against Assessee. - Appeal No. ST/547/2009-CU[DB] - Final Order No. 52937/2015 - Dated:- 4-9-2015 - Mr. G. Raghuram, President and Shri R.K. Singh, Member (Technical) For the Petitioner : Shri Bipin Garg, Advocate For the Respondent :Ms. Suchitra Sharma, Commr. (AR) and Shri Amreesh Jain, DR ORDER Per: R.K. Singh The appeal has been preferred against order-in-appeal .....

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, the service is very much covered under port service. The refund claim of ₹ 5976/- (as mentioned in Para B of the ground of appeal) was in respect of insurance service which was not covered under 40/2007-ST but was later on covered under notification no. 41/2007-ST and that notification no. 41/2007-ST should be given effect from the date when notification No. 40/2007-ST was issued. Similarly, an amount of ₹ 5976/- (as mentioned in para C of the ground of appeal) has been denied on t .....

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