TMI Blog2017 (3) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... atter remanded to the original authority to decide the issue afresh after examining the documents which can be produced by the appellant again - appeal allowed by way of remand. - ST/307/2010- DB - Final Order No. 50803/2017 - Dated:- 8-2-2017 - Mr. (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) Shri O.P. Agarwal, C.A. - for the appellant Ms. Neha Garg, DR - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department has denied the refund claim only for the reason that details were not submitted and debit notes is not sufficient document for the purpose. It may mention that the Tribunal in the case of Shivam Exports and Others Vs. CCE, Jaipur vide Final Order No. 53916-53918/2015 dated 26.11.2015 (in ST/784, 785, 788/2009) has observed as under : As regards the so called improper invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ole of the service tax leviable under Section 66 and Section 66A of the Act. 8. By reference to the exemption provided at Sl. No. 16 of the table in Notification No. 17/2009-ST, the adjudicating authority inferred; and in the considered view of this Tribunal erroneously, that terminal handling charges when provided within the port do not fall under port services vide the Notification No. 41/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support his argument. 5. On query from the bench, he submits that the necessary details were already submitted and the same again be submitted before the lower authority. He assured cooperation with the lower authority. 6. To counter it, ld. DR submits that the required details were not produced before the lower authority and the appellant has not fulfilled the condition as per ratio laid d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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