2011 (10) TMI 137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y:   Shri N.K. Tiwari, Consultant for Appellant Shri Rajendra Nagar, SDR for Respondent  Per :  Mr. B.S.V. Murthy; The refund claim of service tax paid on various services namely transport of goods by road, transport of goods by rail, agency charges and port charges and commission charges for export of goods has been rejected.  In respect of transport of goods ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alization certificate are said to be attached. However, learned counsel submitted that they would satisfy the original adjudicating authority by producing the documents and seeks remand on this ground. This plea is to be accepted. 2. Further, the refund of service tax paid on Port service has been rejected on the ground that service provider was not authorized by the port. In this connection th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A and tax has been paid under the category, it would not be appropriate to disallow the credit. 4. The last issue involved is whether refund of service tax paid on services of Commission Agents located abroad is available or not. Learned counsel submits that the service received is for sales promotion of the goods manufactured by the appellant. There are several decisions taking a view that the....