2016 (8) TMI 188

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....for appellant Shri M.P. Damle, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. RBT/86/2010 dated 14.12.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the rejection of refund claim of the service tax paid on the freight, terminal handling charges (THC) and documentation charges a....

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.... to be extended to them inasmuch as the said Notification indicates services provided for export of the said goods are eligible for the refund though the said Notification talks about the services rendered under "port services".  He would submit that the Central Board of Excise and Customs vide Circular No.112/6/2009-ST dated 12.3.2009 clarified that the benefit of Notification No.41/2007-ST ....

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....ubmits that it is settled law that notifications have to be interpreted strictly. 6. On consideration of the submissions made by both sides, we find that the authorities as well as the arguments put forth by the departmental representative are without any substance.  In the case in hand, it is undisputed that the appellant is a merchant exporter and has exported the goods.  It is also....

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....unds.   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 export do not require verification of registration certificate of the supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. The procedural....