9911796707
TMI Blog2017 (11) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... n all these appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Denial of refund claim filed under Notification No.41/2007 dated 06/10/2007 in respect of the taxable services used for exportation of goods is the subject matter of present dispute. The authorities below have denied the refund benefit on the ground that the services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant itself, rendered by Final Order No.A/55716/2016 - SM (BR) dated 01/11/2006. With regard to denial of refund claim on the fumigation charges, the Ld. Advocate submits that the purchase order issued by the overseas buyers shows that anti-termite and anti-vermin impregnated and flame retardant is to be done to the power cable and control cables to be supplied by the appellant. Since, there are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration as port service for the purpose of benefit of refund contained in the Notification dated 07/10/2007. I find that in identical situation, this Tribunal in the case of the appellant itself, vide Final Order No.55716/2016 dated 01/11/2016 has extended the refund benefit in respect of the service tax paid on the above disputed services. Thus, in my considerate view, the appellant should also b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
