2016 (12) TMI 993

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....ondent. ORDER Per: S. K. Mohanty This appeal is directed against the impugned order dated 15.10.2009 passed by the Commissioner (Appeals), Central Excise Jaipur, upholding rejection of refund claim filed by the appellant in terms of Notification No. 41.2007  ST dated 06/10/2007. The services on which the refund benefit has been denied are falling under the taxable category of Custom House ....

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....ation dated 06.10.2007. We find from the available records that the services received by the appellant namely, Business Support Service and Business Auxiliary Service have in-fact been provided within the port, and thus, in our view, such services shall qualify for the benefit of refund contained in the Notification dated 06.10.2007. In this context, we find support from the judgment of Hon'ble Gu....