2014 (1) TMI 1098

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s case the show cause notice was issued for rejection of refund claim on terminal handling charges on the ground that terminal handling charges was not one of the services listed in the notification. The original adjudicating authority also recorded a finding that what was provided to the appellant was business support service. However, on appeal filed by the appellant learned Commissioner has rejected the refund on the ground that refund claim was made on Port services were provided by the shipping liners who were not authorized by the Port and therefore, appellant was not eligible. It is quite clear that the grounds taken by the learned Commissioner (Appeal) are entirely different one. No doubt the appellant have also contributed in the s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....held in favour of the exporters as per the following judgments. (i) CST. Ahmedabad Vs. Riddhi Siddhi Cluco Biols Ltd. [2012 (25 S.T.R. 180 (Tri.Ahmd.) (ii) Ramdev Food Products Pvt. Ltd. Vs. CCE, Ahmedabad [2011 (23) S.T.R. 475 (Tri. Ahmd.) (iii) Macro Polymers Pvt. Ltd. Vs. CCE, Ahmedabad [2010 (19) S.T.R. 679 (Tri. Ahmd.) It was also argued that as per the clarification given at Sr. No. VII of Circular No. 112/6/2009-S.T. dated 12.03.2009 the refund of Terminal Handling Charges was admissible to the appellant as no verification of registration certificate of supplier of services is required for granting refund. 5. Ld. A.R. on the other hand argued that Commissioner (Appeal) has correctly rejected the appeal in remanded proceedings. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed Clarification VII   The service provider providing services to the exporter provides 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-S.T. 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 deal....