2010 (6) TMI 318

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.... Modh, Advocate, for the Appellant. Shri S.K. Mall, SDR, for the Respondent. [Order]. - After hearing both the sides I find that the issue involves refund of service tax paid on various services availed by the appellant. It is seen that originally the refund was sanctioned by the Deputy Commissioner. However Revenue filed an appeal their against and the Commissioner (Appeals) set aside th....

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....ce tax paid on the terminal handling charges on the ground that the refund was specifically allowed with effect from 7-7-09 vide Notification No. 17/2009-ST. In as much as the service tax in the present case was paid prior to 7-7-09, the same is inadmissible for refund. Learned advocate though agrees to the above factual position but submits that the terminal handling charges service is also inclu....

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.... invoices. Learned advocate submits that the above observation is factually incorrect in as much as refund was sanctioned by the Deputy Commissioner, after examining the relevant documents including the invoices. The said invoices were also placed before Commissioner (Appeals) by way of written submissions, which have not been taken note of as the order was passed prior to the filing of the writte....