2017 (2) TMI 623

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....for refund of service tax paid on specified services availed for the export of goods. However, show cause notice was issued proposing to reject the refund claim on various grounds being (i) original invoices with certification not submitted, (ii) Bill of Lading charges, THC were not covered under the category of Port services; (iii) refund claim in respect of certain shipping bills is less than Rs. 500/-; (iv) in case of freight, service tax is to be paid by exporter etc. The adjudicating authority rejected the entire refund claim. On appeal before the Commissioner (Appeals), he, partly allowed the claim of the appellant for refund of some services and rejected the rest. Aggrieved by the part rejection, the appellant has filed the present a....

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....lowed based on the invoices issued by the service provider. I find that the service tax has been denied by considering the freight as payable by the recipient. However, the appellant has clarified that the service was transportation of goods by rail service. The invoice issued by CONCOR clearly shows the payment of service tax made by them. Accordingly, the payment of service tax refund on such cases is allowable to the appellant. 5. As regards the claims less than Rs. 500/- for certain shipping bills, Id. Counsel submits that Para 2(h) states that -"No refund claim shall be allowed if the same is for an amount of less than rupees five hundred." In this regard, refund claim does not mean that an individual service will form a refund c....