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TMI Blog2017 (4) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... ar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil Choudhary These appeals are filed by the appellants-assessee against a common Order-in-Appeal No. 48-50-CE/APPL/NOIDA/2010 dated 10/02/2010 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The appellant is a manufacturer-exporter and utilizes various services in the course of their export of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before learned Commissioner (Appeals) who vide the common impugned order dated 10.02.2010 was pleased to reject the appeals. Being aggrieved the appellant is before this Tribunal. 4. The learned Counsel for the appellant urges that the disallowance is mainly on account of Courier charges for the reason that IEC code number of the exporter/appellant on the invoice/bill of the Courier a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t plus charges for bill of lading. Further, another bill of the same Courier agency namely UPS SCS India Pvt. Ltd. also contains Bill of lading number, Pickup date, consignee located at US, description of goods, Cotton bags (the product manufactured by the appellant) quantity, chargeable weight, air freight, charges by the AAI/customs MOT, Terminal Handling Charges, Export Customs Clearance Charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions contained in Notification No.41/2007 read with CBEC Circular No.120/01/2010-ST dated 19/01/2010, I find that the appellant is entitled to refund being an eligible service. So far the CNF agent service is concerned it has been observed by learned Commissioner (Appeals) that the said services were received prior to 07/12/2008 on which date the said service was notified for the purposes of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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