TaxTMI 
TaxTMI 
2014 (9) TMI 814
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....t. Shri V.S. Sejpal, Advocate, for the Respondent. ORDER The appeal has been filed by the Revenue against Order-in-Original No. Belapur/10-12/Taloja.R-III/Commr/SLM/2010-11, dated 27-8-2010 passed by Commissioner of Central Excise, Mumbai. 2. Vide the impugned order, the ld. Commissioner allowed the refund of service tax paid on Terminal Handling Charges, Documentation Charges and....
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.... goods have been exported prior to this period, sanction of refund is improper and hence, the appeal. 3. The ld. Counsel for the respondent on the other hand submits that in terms of Circular No. 112/6/2009-S.T., dated 12-3-2009 vide Sl. No. 7 it has been clarified as follows : VII The service provider providing services to the exporter provides various services. But he has registrat....
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....of registration and payment, so long as the services are notified in Notification No. 41/2007-S.T., the appellant would be eligible for the benefit and it is his contention that the service received has been notified under Sl. No. 2 of the table annexed Notification No. 41/2007 "as services provided for export of goods" and the said entry is enough to cover services provided for export of goods an....
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....Tribunal in a number of decisions consistently held that the benefit of refund would be available on these services received in connection with the export of goods. The ratio of the above decisions would apply to the facts of the present case. Therefore, he submits that the appeal filed by the Revenue has no merits. 4. I have carefully considered the submissions made by both the sides. ....