2015 (11) TMI 972

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....4-15 dated 29.9.2014. Appellant is also filed a miscellaneous application seeking disposal of both the appeals together. 2. Heard both sides on 27th and 28th October 2015 at length. 3. On perusal of the records I find that the issue that falls for consideration is whether the appellant is eligible for refund of service tax paid on various services which were availed by them in respect of the terminal handling charges, inland haulage service and other documentation charges incurred for the goods on reaching the port of destination. The appellant was granted refund of an amount of service tax paid which were received by them on the goods which were exported from India, but were denied refund of an amount of service tax paid for the serv....

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....vant provisions of Notification 41/2012-ST needs to be visited hence they are reproduced. "G.S.R. ___ (E).- In exercise of the powers conferred by section 93A of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 52/2011 - Service Tax, dated the 30th December, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 945(E), dated the 30th December, 2011, except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, her....

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....factory gate. It is also undisputed that in some of their clients case, appellant had accepted the terms of delivery of the goods till the door steps of the clients. It would mean that the appellant was responsible for the delivery of the goods in the hands of the appellants clients. Hence services received by the appellant for such activity is eligible for refund under Notification 41/2012-ST (as reproduced hereinablve). 8. I find strong force in the contentions raised by the learned Counsel that identical issue has been decided by the Delhi Bench in the case of Polyplex Corporation Ltd. (supra) and I reproduce the ratio as in para 8. "8. With regard to services, namely, Ocean freight, On-Carriage and Terminal Handling (Desti....