2011 (11) TMI 424

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....he Appellant. Shri Anil Khanna, SDR, for the Respondent. [Order per : Mathew John, Member (T)]. - The Appellants manufacture excisable goods and export them. They availed credit on service tax paid in input services used in such manufacturing processes and claimed refund of accumulated cenvat credit as provided in Notification No. 41/07-S.T., dated 6-10-2007. For the period April, 9 to Ju....

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....s noticed that they claimed refund of service tax paid on Terminal handling charges, documentation charges, bill of lading charges, stuffing charges, etc. by classifying it under head 'port services' which services cannot be so classified. Therefore, a show cause notice was issued to the appellants proposing to deny the said refund claim. On adjudication of the show cause notice, the adjudicating ....

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....tion No. 41/07-S.T., dated 6-10-2007. The Commissioner (Appeals) agreed with the contention of Revenue, ordered recovery of amount of Rs. 1,73,273/- from the appellants. Aggrieved by the order of the Commissioner (Appeals), the appellants have filed this appeal. 2. The appellants are relying on the decision of the Lager Bench of the Tribunal in the case of Western Agency v. C.C.E. reported....