2011 (6) TMI 311

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....common issue is involved in all these appeals, they are taken up together for disposal. 3. Briefly stated facts of the case are that the appellants are engaged in the manufacture of various types of Textile Worsted Yarn & Poly Wool Worsted Yarn falling under Chapters 51 and 55 of Central Excise Tariff Act, 1985. They have exported the said products to various countries. The appellant filed applications for refund of Service Tax paid by them on various specified services used in relation to goods exported out of India in pursuance of Notification No. 41/2007-ST, dated 6-10-2007. The lower adjudicating authority rejected the refund claim on the ground that in case of CHA services, the name figuring on shipping bill is different from the name....

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....cision in the case of Sunflag Iron & Steel Co. Ltd. (supra) has allowed the refund. So far as the refund of transport services is concerned, the appellant heavily relied upon the decision of the Tribunal in the case of CCE v. Ramdev Food Products (P.) Ltd. [Final Order Nos. A/861-863/2010-WZB/Ahd., dated 30-6-2010] wherein it was held that while collecting the service tax on the said services, the same stands considered as port services, therefore, the same cannot be held otherwise while granting the refund. 5. Learned JDR appearing for the department does not dispute that the Commissioner (Appeals) has allowed the refund in case of subsequent proceedings on relying upon Board's Circular and this Tribunal's decision in the case of Sunflag ....

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.... various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. Notification No. 41/2007-ST provides exemption by way of refund from specified taxable services used for export of goods. Granting refund to exporters, on taxable services that he receives and uses for export do not require verification of registration certificate of the supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. The procedural violations by the service provider need to be dealt separately, independent of the process of refund. From the above, it follows that granting refund to ex....