2015 (11) TMI 786

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....he Petitioner : Shri L P Asthana, Advocate For the Respondent : Shri M S Negi, AR ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order denying the rebate claim filed by them under notification No. 41/2012-ST dated 29.6.12 on the following specific services: A. transfer of goods from ICD to Port of export B. terminal handling charges ....

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..... I have gone through the CBEC circular and the explanation given by the appellant with regard to availing of these services beyond the place of removal; which is reproduced as under:  "9) In the rebate claim, the appellants have sought refund of Service Tax paid on the following services: a. Transport of Goods from ICD to the Port of Export The said services are received an....

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....Commissioner (Appeals) at para 4 on page 10, has accepted that the collection of export bills is made by the banker after the export of goods. In such a scenario, these services are also received beyond place of removal and therefore fall within the category of 'Specified Services'. e. Clearing and Forwarding Agents services- These services are in relation to the clearing operations at th....