2011 (9) TMI 193

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.... appellant while exporting the goods was utilizing certain services and thus they had applied for refund of Service Tax paid on such services as provided under Notification No.41/2007-ST, dt.6.10.07 issued under Section 93 of Finance Act, 1994.  The appellant filed the refund claim amounting to Rs.1,01,623/- for the quarter 1.7.08 to 30.09.08 in respect of payment of Service Tax made by them on the specified services. The appellant had furnished refund claim in respect of Port services, Storage and Warehousing, Customs House Agent (CHA) services, Insurance and Technical Testing and Analysis services.  2. As regards Port service, refund claim has been disallowed on the ground that the appellant had not submitted any proof regard....

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....act that amount is small, he has no objection if the same is denied.  4. The next service for which the refund claim has been disallowed is Service Tax paid by the appellant on the insurance service in respect of export goods.  Refund has been disallowed on the ground that documentary proof showing insurance is in relation to export goods have not been provided.  On going through the copy of policy submitted along with the appeal memorandum, I find that the insurance policy is marine cargo/open policy.  Admittedly, it covers the transportation of all goods which are required by company or which are manufactured by the company.  The policy also provides that in case of export/import consignment, Rs.2,500/- excess ....