TMI Blog2016 (5) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... oices not submitted? - CHA services - as per OIO, description of goods not mentioned in the invoices issued by CHA - reliance placed in the decision of Shivam Exports and others vs. CCE, Jaipur, [2016 (2) TMI 259 - CESTAT NEW DELHI] and M/s. SRF Ltd. vs. CCE Jaipur [2015 (9) TMI 1281 - CESTAT NEW DELHI] - Held that: - the issue of the cases of Shivam Exports and SRF Ltd. is squarely similar to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010-[DB] - ST/A/51948/2016-CU(DB) - Dated:- 25-5-2016 - Mr. S.K. Mohanty, Member (Judicial) Mr. R. K. Singh, Member (Technical) Appearance: Mr. O.P. Agarwal (Consultant) for the Appellant Mr. Yogesh Agarwal, (DR) appeared for the Respondent Per R.K. Singh: Appeal is filed against Order-in-appeal dated 23.12.2009 in terms of which Service tax refund of ₹ 39,053 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on courier services as not being specified service. 2. Heard both sides. 3. As has been rightly contended by the Ld. Consultant for the appellant, CESTAT vide the following decisions has held that grounds mentioned at Serial No. (i) (ii) are not tenable grounds for rejecting refund claims under Notification No. 41/2007-ST. (i) Shivam Exports Ors. Final Order No. ST/A/53916-53918 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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