2017 (1) TMI 1136

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....ds. The refund claim pertains to the quarter July, 2009 to September, 2009. Part of refund was rejected by the Original Authority as well as the Commissioner (Appeals). Aggrieved by the same the appellant is in appeal before us. 2.  With the above background, we have heard Shri Rajesh Rawal, Id. Advocate appearing for the appellant as well as Shri M.R. Sharma, Ld. AR for the respondent. 3.  The Ld. Counsel submitted that an amount of Rs. 2,06,794/- has been disallowed for the reason that the claim has been filed belatedly. The Notification No. 17/2009 dated 07.07.2009 has succeeded the Notification No. 41/2007. A time limit of 1 year is prescribed under the later Notification for filing the claim, whereas in the earlier Noti....

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.... Vs. Agro Solvent Products Pvt. Ltd. 2015(40) S.T.R. 604 (Tri.- Del). With reference to the loading and unloading charges as well as Wharfage charges his submission is that these are services utilized within the Port and the Service Tax has been paid by M/s. Rishi shipping, who is duly authorized by Kandla Port Trust for rendering such services. Under these circumstances, the Service Tax paid is eligible for refund under the notification. In this connection, he relied upon the case laws of Commissioner of C. Ex., Indore Vs. Suraj Impex (India) Pvt. Ltd. 2016(41) S.T.R. 783 (Tri.- Del.). 5. Ld. DR, reiterates the findings of the authorities below. He fairly concedes that the refund claims filed within a period of 1 year as permitted by....

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....uded Container stuffing, weighment, sampling and Rake loading and unloading Analysis services etc. The view taken by Revenue is that these services are not specified services for allowing refund of Service Tax. I find that Service Tax has been paid by the registered Service provider under the category of Technical Testing and Analysis Services. There is no dispute that "Technical Testing and Analysis Services" are one of the specified services under the Notification 17/2009. Since, it is has been collected under the sub heading and there is no dispute on that score. I find no justification to deny the refund of said Service Tax. My views find support in the case laws relied upon by the Ld. Counsel. 8. Now, I turn to the remaining two ....