9911796707
TMI Blog2017 (6) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: S.K. Mohanty Rejection of refund claim filed under Notification No.41/2007-ST dated 06.10.2007 in respect of service tax paid on various taxable services is the subject matter of present dispute. 2. Refund application filed by the appellant was rejected by the authorities below on the following grounds: a. THC charges, bills of lading charges, origin haulage charges, repo charges are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground mentioned in Sl.No. (a) to (c) above, the issues are no more res-Integra in view of the decisions of the Tribunal in the case of Shivam Export & Ors. Vs. CCE, Jaipur, Final Order No. ST/A/53916-53918/16-CU dated 26.11.2015, SRF Ltd. Vs. CCE, Jaipur reported in 2015-TIOL-2241-DEL (CESTAT), final order no.ST/A/ 54038-54068/14-CU dated 16.10.2014 passed in the case of Jainsons (India) With re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that since the appellant had not complied with the requirement of the notification dated 06.10.2007, rejection of refund claim by the authorities below are proper and justified. 5. Heard both sides and perused the records. 6. With regard to the services listed at sl. No.(a) above, the same were provided by the service provider within the port of export, facilitating exportation of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Notification dated 06.10.2007. Since, the debit notes have to be verified by the original authority for ascertaining their contents, we are of the view that matter should go back to the original authority for necessary verification. If the debit notes contain the desired information as per Rule 4 A ibid, the refund of service tax shall be extended to the appellant. Accordingly, the appeal is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rfering with the order of the lower authority. Thus, we hold that rejection of refund claim in the impugned order is proper and justified. 10. In view of the foregoing, we partly allow the appeal in the extent that only refund in relation to cleaning activity and technical inspection and certification services is held to be inadmissible and rest is held to be admissible. 11. The appeal is dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
