TMI Blog2017 (7) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... e ground that the license number and copy of license is not produced - Held that: - there is no dispute that the service tax has been paid by the service provider under CHA category and such invoices are available in the record - refund allowed. Refund of service tax paid on commission - rejection for the reason that such commission was not required to be paid in view of the exemption notification no. 18/2009 - Held that: - Since there is no dispute that the tax has been paid even though exemption is available, refund on such service tax paid cannot be denied - refund allowed. Part of the refund also stands rejected for non-submission of original invoices - Held that: - certified photo copies of such documents stands submitted - refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not produced, therefore, refund not admissible. 3. Refund of service tax paid on commission has been rejected on the grounds that the same was exempted from tax vide notification no. 18/2009-ST dated 07.07.09. 2. ST/5699 6/2013 -do- 79,212/- 01.04.2011 to 30.06.2011 1. 1 3 as above. 2. Non submission of original invoices of services provider. i) Refund claim on terminal handling charges, bill of lading, haulage charges, etc. rejected for the reason that these are not covered under port services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h invoices are available in the record. Accordingly, we find no reason to disallow the refund claim on this ground. iii) The refund of service tax paid on commission has been rejected for the reason that such commission was not required to be paid in view of the exemption notification no. 18/2009. Since we find that there is no dispute that the tax has been paid even though exemption is available, refund on such service tax paid cannot be denied, in view of the decision of the Hon ble High Court of Allahabad in the case of CCE ST Vs. Indian Farmers Fertilizers Copn. Ltd. 2014 (35) STR 492 (All.). 5. A part of the refund also stands rejected for non-submission of original invoices. However, we find that certified photo copies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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