2015 (11) TMI 1575

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...., for the Appellant. Shri Vivek Sharma, Advocate, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Revenue is in appeal against the order-in-appeal dated 26-3-2009 which sustained the sanction of refund of Rs. 4,56,056/- for the period Jan., 2008 to March, 2008 in terms of Notification No. 41/2007, dated 6-10-2007. Revenue has contended that : (i)  The issue....

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....rvice tax paid on LDD & TSC charges has been discussed by Commissioner (Appeals) citing C.B.E. & C. Circular No. 104/07/2008-S.T. wherein it has been clarified that such storage/temporary warehousing facility is a part and parcel of Goods Transport Agency service. Further as has been observed by Commissioner (Appeals) the respondent had first filed refund claim within 60 days from the end of relev....