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TMI Blog2018 (7) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per: S.S GARG The present appeal is directed against the impugned order dated 24.05.2017 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has partly allowed the appeal of the appellant. Briefly the facts of the present case are that the appellant is a SEZ unit manufacturing and exporting Wind Mill parts. They have claimed refund of service tax of Rs. 1,22,17,810/- (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal before the Tribunal only to the extent of disallowing refund of service tax of Rs. 81,131/- (Rupees Eighty One Thousand One Hundred and Thirty One only) in respect of CHA service. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order rejecting the refund of Rs. 81,131/- (Rupees Eighty One Thousand One Hundred and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. who in turn provided service to M/s. SE Freight and Logistics India Pvt. Ltd. who acquired the said service on behalf of the appellant. He further submitted that in all the invoices issued by M/s. Maersk Line India (P) Ltd., M/s. JN Freight Forwarders Pvt. Ltd. and to M/s. SE Freight and Logistics India Pvt. Ltd., there is a mention of Bill of Lading No. 560518665 dated 26.06.2013 and those cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service relates to the said Bill of Lading and therefore there is a nexus between input service and the authorized operation and consequently I allow the appeal by setting aside the impugned order denying the refund claim to the extent of Rs. 81,131/- (Rupees Eighty One Thousand One Hundred and Thirty One only). The appeal is allowed with consequential relief, if any. (Operative portion of the O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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