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TMI Blog2017 (9) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ing/rejecting refund on education cess and S & HE Cess amounting to Rs. 35,749/- is upheld. (ii) Order disallowing/rejecting refund of service tax on GTA service amounting to Rs. 3,08,286/- is upheld. (iii) Regarding the rest part of the order pertaining to rejection of the claim on limitation ground and rejection of refund related to port services/testing and analysis, I set aside the same and allow the appeal by way of remand of the matter to the original adjudicating authority to pass a fresh order as directed in the foregoing after giving the appellant opportunity of personal hearing. 2. Sh. Lachman Samtani, ld. Consultant appearing on behalf of the appellant argued that no condition has been provided under Notf. No.41/2007-S.T. fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defended the order passed by the first appellate authority. 4. Heard both sides & perused the case records. 4.1 So for as admissibility of Service tax paid on GTA Services is concerned, it is observed that similar refunds were allowed by CESTAT in the case of Jumbo Mining Ltd. v. CCE Hyderabad (Supra) by making following observations in Para 6.2 as follows :- 6.2 It is not disputed that the exported goods are transported from the appellant's factory to kakkinada Port directly. In view of the peculiar nature of the goods. The entire consignments convered by one Shipping Bill cannot be transported by a single lorry, as an export consignment is in the order of 6000 to 8000 tonnes. Therefore, it requires to be aggregated at the Port premis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 17/2009-S.T.] whereunder an exporter or his Chartered Accountant is required to certify the invoices about the co-relation and the nexus between the inputs/input services and the exports. The exporters are also advised to provide a duly certified list of invoices. The departmental officers are only required to make a basic scrutiny of the documents and, if found in order, sanction the refund within one month. The reports from the field show that this has improved the process of grant of refund considerably. It has, therefore, been decided that similar scheme should be followed for refund of CENVAT credit under notification No. 5/2006-C.E. (N.T.). The procedure prescribed herein should be followed in all cases including the pending ..... X X X X Extracts X X X X X X X X Extracts X X X X
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