TaxTMI 
TaxTMI 
2015 (6) TMI 747
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....same question of law and facts and in respect of the very same assessee, they are being disposed of by a common order. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding refund of service tax paid by the service provider under the category of Business Support Services and Business Auxiliary Services . The respondent has claimed refund of the service tax on the ground that these services were rendered to them in respect of the goods which were exported and were in respect of terminal handling charges and documentation charges. The adjudicating authority did not agree with the contentions and rejected the refund claims. The first appellate authority on appeal set aside the original orders and al....
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....d hence, denial of refund on the above reason is not legally correct. The CBEC vide his circular No. 112/06/2009-ST dated 12.3.2009 issued (under F. No. 137/84/2008- CX4) under Sl. No. VII of the table has clarified the same issue which is reproduced as under - VII The service provider providing 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. Notification No. 41/2007 ST provides exemption by way of refund from specified taxable services used for export of goods. Granting refund to exporters, on taxable services that he receives and uses for expo....
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....; 1989 (1) SCC 345] (b) Commissioner of Sales Tax, U. P. vs. Auriaya Chamber of Commerce, Allahabad [1986 (25) ELT 867 (SC)] - Rules of procedure are hand maids of justice and not its mistress - If the dealer not guilty of latches. and there is no actual prohibition for refund, one should not get entangled in the cobweb of procedure but do substantial justice (c) CCE, Bhubnueswar vs. Shree Durga Glass (P) Limited, Orissa [1986 (26) ELT 405 (Tribunal)] - Procedure is the hand-maid and not a mistress of law, intended to subserve and facilitate the course of justice and not to govern or obstruct it. [(1970) 2 SCR 875 (SC) cited in 1977 (106) ITR 487] 5. It can be seen from the above reproduced findings recorded by the first appellate author....