2014 (6) TMI 795

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....) JUDGEMENT Per: Anil Choudhary: This appeal is filed by the Revenue against Order-in-Appeal No. SR/95/NGP/2010 dated 18.3.2010 passed by the Commissioner of Central Excise (Appeals), Nagpur. 2. The appellant Revenue has been heard represented by Shri D.D. Joshi, Superintendent (AR) and written submissions filed by the appellant has been considered. 3. The brief facts of the case ar....

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....exempted by virtue of Notification No. 41/2007-ST. Pursuant to show-cause notice and considering the claim, an amount of Rs. 37,400.35 was sanctioned out of total claim of Rs. 66,255/-. The balance claim was not found admissible as expenses under the sub-heading Consultancy charges, Shut out cost, Documentation charges, Port Services, as the said services are not covered under the definition of se....

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.... under various heads including transportation charges for export of goods directly from place of removal to Inland Container Deport (ICD). Therefore, in the light of the Board's circular dated 21.12.2009, the claim of refund was found to be admissible. Accordingly, the Commissioner (Appeals) allowed the appeal of the respondent with consequential relief. 5. The learned Supdt. (AR) appearing....