TMI Blog2018 (4) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... he denial of refund claim in the absence of necessary documents not tenable - refund allowed. Fumigation/Seterlization Charges - rejected on the ground that service provider has provided the service for sterilization of exported goods, but not provided fumigation of the export containers - Held that: - the Service Tax paid on Fumigation/Sterlization charges is not allowable for the reason that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case are that, the assessee - Appellant s have filed the refund claim s before the jurisdictional authorities for refund of Service Tax paid on the services used for export. The claims have been made under Notification No. 17/2009 - ST dated 07.07.2009. The lower authorities have disallowed the refund claim s on the following items: (i) Port Services; (ii) CHA Services; and (iii) Sterli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial available on record, it appears that an identical issue in the assessee - Appellants own case has come up for consideration before the Tribunal and the Tribunal vide Final Order No. 55111 - 55112/2017 dated 13.07.2017 has allowed the refund claim by observing that: i) In respect of refund claim on terminal handling charges, Bill of Entry, etc. the issue is settled in favour of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim on this ground. The third claim was rejected by the authorities below pertaining to the Service Tax paid on Fumigation/Seterlization Charges. 5. From the record, it appears that the claim was rejected on the ground that service provider has provided the service for sterilization of exported goods, but not provided fumigation of the export containers. As per Notification No. 17/2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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