2014 (8) TMI 823

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ses received clearing and forwarding services and incurred terminal handling charges. The appellant claimed to have utilised the same for export of goods manufactured by it. A claim was filed seeking refund of Rs. 39,014/- covering the period September 2010 to February 2011. That the appellant remitted service tax on services such as terminal handling charges and Customs House Agent service used for export of goods is not in dispute. During scrutiny of documents submitted by the appellant it was noticed that in respect of C&F services, the classification of the service was not set out in invoices and the appellant had claimed the service classifiable under forwarding service on invoices which disclosed items like examination charges, electr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tax paid on CHA service. In respect of terminal handling charges the Appellate Authority held that Notification No. 17/2009-ST authorises refund of service tax paid on services commonly known as terminal charges as well and therefore the appellant is entitled to refund on this accounts as well. 3. Learned Counsel for the appellant would contend that the Appellate Authority disallowed refund claim of service tax paid on C&F services received and utilised for export of its goods; and that this part of the order is unsustainable, but the conclusion recorded by the Appellate Authority at end of para 6 of the order is wholly incoherent. After adverting to the conditions in Notification No. 17/2009-ST, the Appellate Authority observed "I find....