2014 (7) TMI 371

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....peal No. ST/174/2012-SM, filed by M/s. Dhurham Spintex & Holding Pvt. Ltd., arises out of Order-in-Appeal No.319/2011(STC)/K.Anpazhakan/Commr.(A)/Ahd., dt. 21.12.2011, passed by the Commissioner (Appeals-IV), Ahmedabad. 2. The appellant is a merchant exporter of goods holding Service Tax Registration for discharging its service tax on GTA Service and filed a refund claim for Rs. 18,831/- in terms....

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....the appellant. On going through the appeal papers, it is observed that the appellant has contended that the conditions 2(i)(B) and 2(i)(F) of notification no.17/2009-ST were not mandatory conditions, and that substantive benefit of refund could not be denied as the services, for which refund was claimed, were actually used in export of goods. 4. On the other hand, Shri K.J. Kinariwala, Ld. A.R. f....

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....d the Ld. A.R. and perused the record. It is observed that the appellant had not complied with mandatory conditions 2(i)(B) and 2(i)(F) of the notification no.17/2009-ST as well as other conditions mentioned against GTA Service and CHA service of the said notification. I also find that Business Auxiliary / Support services were not covered by any entry in the said notification for the purpose of r....