2010 (5) TMI 210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... resondent CORAM: Shri Ashok Jindal, Member (Judicial) Per: Ashok Jindal, Member (Judicial)   Revenue has filed this appeal against the impugned order wherein the refund claim of the respondents on port services was allowed by setting aside the Order-in-Original. 2. The issue involved in this case is that whether the respondent is entitled for the benefit of exemption under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ort services. The respondent filed appeal before the Commissioner (Appeals), who allowed the appeal of the respondent. Aggrieved from the same, the Revenue is before me. 4. The learned DR submitted that the impugned order is not proper and legal. He further submitted that in this case the invoices were issued by the party who has actually paid the service tax and the party who has actually prov....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thing but Cargo Handling Services and simply the change of name claimed by the Appellant as Handling of Container will not bar the Appellant from claiming refund. Further the refund claim of Port Services of Rs.52,813/- claimed by the Appellant have been rejected on the grounds that the documents have been found invalid. Payment of Service Tax is not disputed. The dispute is that the service pr....