TMI Blog2017 (5) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue is covered by precedent Ruling of this Tribunal in the case of Marco Polymers Pvt. Ltd. Vs CCE, Ahmedabad [2010 (6) TMI 257 - CESTAT, AHMEDABAD], where it was held that In the absence of any certificate or evidence produced by the appellants with regard to the actual heading under which this service was classified either service provider, the sanctioning authority could have required the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of the appellant who is an exporter of their finished products and have received services in the process of export of their goods, which is the part of the refund claim of service tax under Notification No.41/2007ST have been rejected in part and the revenue is in appeal against allowing refund of service tax on transport charges of container from ICD, Delhi to ICD, Dadri. 2. Heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the amount disallowed, is fully allowable in view of the precedent Ruling in the case of Marco Polymers Pvt. Ltd (supra) and also in the case of Sopariwala Exports (supra). 5. So far Custom House Agent Services are concerned, I find that the same is specifically allowed in Notification No.41/2007-ST. 6. So far the amount received towards the Commission Agent Service is concerned t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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