2012 (12) TMI 139

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....r Respondent: Shri S Dewalvar, Additional Commissioner (AR) Per: P R Chandrasekharan: The appeal is directed against the Order-in-Appeal No: AGS(38)15/2012 dated 22/02/2012 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. The appellant M/s. Jollyboard Limited filed a refund claim of service tax of Rs. 2,45,720/- vide claim dated 18/07/2011. The claim was al....

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....aid category. There is no dispute about the fact of payment of service tax on the documentation charges under Clearing and Forwarding Agency Service at the service providers end. Clearing and Forwarding Agency is an eligible input service under Notification 17/2009 at serial No. 15. Therefore, they are rightly entitled for the credit of the service tax paid thereon. 3.2. The learned consultant ....

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...., strongly supports the findings of the lower adjudicating and appellate authority and submits that documentation charges is not specified as an input service in the list of taxable service under Section 65 (105) of the Finance Act, 1994 and, therefore, the appellant is not eligible for the credit. 5. I have carefully considered the rival submissions. 5.1. There is no dispute about the fact ....