2010 (9) TMI 258

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....harma, Advocate, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order]. -  Appellants are in appeal against a common order passed by the Commissioner (Appeals) wherein the refund claims of service tax paid for CHA services filed by them in respect of exports made by them has been rejected. 2. Heard both the sides. 3. The learned advocate on behalf of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iming the exemption has to show that he has actually paid the service tax on the specified services. While the notification requires the claimant to show that he has actually paid the service tax, the department has insisted that he should produce copy of the challans under which the service tax was paid to the exchequer by the service provider. He submits that this requirement indicated by the lo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich service tax was paid by the CHA has not been produced. This is not a requirement as per the notification. Further I also find that Commissioner (Appeals) has also held that the refund of service tax is not admissible for the service of Customs House Agent service. However Notification No. 17/08-S.T., dated 1-4-08 clearly provides that refund of service tax paid in respect of services provided ....