2013 (7) TMI 553

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....Promod Kumar, AR JUDGEMENT Per Sahab Singh: This appeal is filed by M/s Punjab Stainless Steel Industries (hereinafter referred to as appellants) against the Order in Appeal No. 04/ST/APPEAL/DLH-IV/2013 dated 11.02.2013. 2. Brief facts of the case are that appellants have filed refund claim in respect of specified services in respect of services namely Terminal Handling Charges, Inland....

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....vider in the name of the appellant. All the bills are submitted by CHA. R.R. Joshi and by different Rail operators in respect of Rail Freight and Inland Haulage Charges. 4. As regards the denial of refund to the appellant on the ground that the bill has been issued by the CHA and not by the service provider. I find that the issue came before the Tribunal in the case of Durhan Spintex & Holding ....

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....aid in respect of THC & B.L. Charges is admissible to them. In respect of the refund of service tax paid on Rail Freight and Inland Haulage Charges, invoices have been issued by the various Rail operators which clearly show the container number and name of the appellant and corresponding invoice number. The invoice number is also mentioned in the Shipping bill which can facilitate correlation o....