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TMI Blog2017 (2) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondents Per V. Padmanabhan The present appeal is filed against Order-in-Appeal No. 30 dated 31.01.2011 passed by the Commissioner (Appeals), Central Excise & ST, Jaipur. 2. The brief facts of the case are that the appellant filed refund claim of Rs. 1,35,146/- under Notification No. 17/2009-ST for refund of service tax paid on specified services availed for the export of goods. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that one of the grounds on which the refund claims have been rejected, is that there was procedural lapse in certifying each invoice as per the requirement of the notification but they have submitted a consolidated certification for the entire refund claim. He submitted that the refund claims should not be denied for technical lapses. Moreover, they agree to certify the original invoices, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of goods by rail service wherein the service tax is to be paid by service provider. He prays that the refund of service tax should be allowed based on the invoices issued by the service provider. I find that the service tax has been denied by considering the freight as payable by the recipient. However, the appellant has clarified that the service was transportation of goods by ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in all cases where service tax refund is less than Rs. 500/- in respect of each shipping bill. This is clearly a wrong interpretation of Para 2(h) of the relevant notification. Since the total service tax refund claim is much more than Rs. 500/-, rejecting the refund in each case is not called for. 6. The next point is rejecting the refund claim in respect of service tax paid on services such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered as Port services which are listed in the relevant notification for sanction of refund of service tax. This view finds support from various case laws relied upon by the appellant. I am of the view that the service tax refund is allowable in respect of the services under category of Port services. 7. A part of refund claim also stands rejected for the reason that the claim made is beyo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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