2016 (9) TMI 485

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Vaibhav Bhatnagar, (DR) appeared for the Respondent ORDER Per S. K. Mohanty Appeal is filed against Order-in-appeal dated 18.08.2009 in terms of which Service tax refund of Rs. 61,893/- pertaining to period 1.10.2007 to 31.12.2007 was rejected on the following grounds. (i) Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....de its following judgments. (i) Shivam Exports & Ors. Final Order No. ST/A/53916-53918/16-CU dated 26.11.2015, (ii) SRF Ltd. vs CCE, Jaipur 2015-TIOL-2241-DEL (CESTAT), (iii) Suncity Art Exports & Ors. Final Order No. ST/A/54038-54068/14-CU dated 16.10.2014. 4. With regard to Cleaning activity, the submissions of the Ld. Consultant are that such service is related to fumigation of export c....