2015 (5) TMI 57

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....y the Commissioner (Appeals). 2. The respondents are engaged in the export of machined and unmachined castings. They claimed refund under Notification No.41/2007. The adjudicating authority partially sanctioned the refund and restricted refund of Rs. 8,55,004/- in respect of service tax paid on terminal handling charges and Bill of Lading fees. On appeal by the respondent, the Commissioner (Appea....

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....wing decisions:- (a) Commissioner Vs. Adani Enterprises Ltd. - 2014 (35) STR 741 (Guj.) (b) CCE, Belapur Vs. Pratap Re-Rolling Pvt. Ltd. - 2014 (34) ELT 868 (Tri.-Mumbai) (sic) (c) Devarsons Industries P. Ltd. Vs. CCE, Ahmedabad - 2014 (33) STR 197 (Tri.-Ahmd.) 5. I have carefully considered the submissions of both sides. The short issue is whether the order passed by the Commissioner (Appeals....

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....oviding services to the exporter provides various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds." It was stated as under:- "Notification No. 41/2007-S.T. Provides exemption by way of refund from specified taxable services used for export of go....