2017 (2) TMI 623

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..... in respect of certain shipping bills is less than ₹ 500/- - Held that: - The impugned refund claim has been disallowed in all cases where service tax refund is less than ₹ 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 ₹ 500/-, rejecting the refund in each case is not called for. Certain services not covered under port services - Held that: - The various services for which the refund has been denied are rendered within the Port and hence, may be considered as Port services which are listed in the relevant notification for sanction of refund of service tax - refund is allowable in respect .....

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..... venue. 3. Ld. Counsel submitted 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 the matter is remanded to the Original Adjudicating Authority with directions to give them an opportunity to rectify the lapses. In this regards, the appellant's request is acceptable that the appellant should be given opportunity to rectify the deficiency if any. 4. As regards denial of refund claim on fright c .....

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..... number of services, the total amount of refund claim is to be considered and if the total refund claim is less than ₹ 500/-, the same be rejected. The impugned refund claim has been disallowed in all cases where service tax refund is less than ₹ 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 ₹ 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 as Business Auxiliary Services, Business Support Service, Express release fees and Bill of Lading charges etc. on the ground that these serv .....

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