2010 (4) TMI 1153

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....ORDER Per: Mr. B.S.V. Murthy: Revenue is in appeal against the decision of the Commissioner (Appeals) wherein he has held that the respondents are eligible for refund of amount paid by them on Terminal Handling Charges (THC) and REPO charges amounting to Rs. 1,12,639/- and in respect of transport of goods by rail from ICD amounting to Rs. 1,21,565/-. He is seeking stay of the order so that R....

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....respondents relied upon the decision of the Commissioner (Appeals) in the case of GPL Polyfills as reported in 2009 (14) STR 557 (Commr. Appl.) in support of his contention that the respondents are eligible for refund of service tax paid on port services rendered by person who may not be authorized by the port. As regards transportation, he submits that the requirements pointed out by the learned ....

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....re are several decisions of the Tribunal in the case of Cenvat Credit of duty paid on input/capital goods, holding that if the assessing officer at the receivers end finds that the duty was paid when it was not due, or the duty was paid in excess, action has to be taken at the end of supplier. In this case also, when the department requires the respondents to show that the person providing port se....