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2014 (10) TMI 454
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....ocate JUDGEMENT PER: R.K. Singh; This appeal has been filed by CCE, Kanpur against order in appeal No. ST/251/2009-CU passed in respect of M/s J.S. International which set aside the Order-in-Original No.15/ACK-II/R/2008 dated 31.07.2008 thereby in effect allowing to the respondents a refund claim of Rs. 38,130/- representing the amount of service tax paid on 'port servicers' used in or in....
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....s under Notification No. 41/2007-ST and after detailed discussion allowed the refund to the respondents. 3. The Revenue has filed this appeal on the ground that the appellant has not given any evidence to the effect that the providers of the impugned services were duly authorized by a port or other port for providing the said services and therefore, as per the statutory definition of port servi....