2012 (6) TMI 245

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.....V. Murthy:   The appellant filed a refund claim of Service Tax paid on service of C&F agent, fumigation service, transportation of goods, terminal charges etc.   2. After considering the refund claim, the original adjudicating authority took a view that the appellant is eligible for refund of Service Tax of Rs.3,21,049/- and after it is sanctioned, during audit, it was noticed that th....

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....lly going through the submissions made and perusing the copies of the documents submitted by the notices, I observe that:-   (i) The refund of Service Tax has been claimed in respect of the services received in relation to the export of goods. The invoices issued by M/s Narendra Logistics Pvt.Ltd. mention the shipping bill number and other details whereby these can be co-related to the goods....

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....en granted only on the basis of photo-copies, I do not find any merit in this objection as CBE&C vide Circular No.112/06/2009-ST, dt.12.03.2009 has clarified that normally certified copies of the documents should be accepted and it is only in the case of in-depth enquiry that the original documents needs to be verified.   5. The sample invoices were produced by the ld.Counsel for the respond....

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....rts this view, the appeal filed by the Revenue has no merit.   7. As regards fumigation charges, a specialized process for cleaning the containers, the Commissioner has allowed the claim on the ground that the fumigation is mandatory when agricultural products are exported and such fumigation can be done only by the Government approved agencies. Very same issue had come up before this Tribun....