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M/s. Minpro Industries Versus C.C.E. Jaipur-II

2016 (9) TMI 140 - CESTAT NEW DELHI

Refund claim – export of goods - 100% exporter - notification number 41/2007-ST – specified services – terminal handling charges – bill of lading charges – inland haulage services – clearing and forwarding agent services – time bar – Held that: - all .....

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ff – decided in favor of appellant. - ST/726/2010-ST(DB) & ST/730/2010 - Final Order No. 52891-52892/2016-ST(DB) - Dated:- 1-8-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri R.K. Singh, Member (Technical) Ms. Rinki Arora, Advocate for the .....

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lized for export of the goods in terms of the notification number 41/2007-ST. The lower authorities have rejected the refund claim on the ground that they are not specified services in terms of the said notification. 2. We find that the common servic .....

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or the other decisions of the Tribunal and stands covered by the said decisions by holding that they are all port services and as such being specified services are covered by the notification in question. Reference can be made to the following decis .....

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