2013 (11) TMI 1685

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....tomobile parts. They filed four refund claims towards the Service Tax paid on specified services used for export of their goods under Notification No. 41/2007-S.T., dated 6-10-2007. The exports were undertaken during April to June, 2008 and July to September, 2008 and an amount of Rs. 1,00,670/- & Rs. 1,00,550/- were denied to the appellant by the impugned order on the following grounds. 2.1 As regards the refund of courier charges, the invoices furnished by the appellant pertained to both local courier service and foreign courier service. Since local courier service has no nexus with the exports, Service Tax paid thereon cannot be allowed as refund. As regards the foreign courier service, the notification stipulated that in the rec....

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.... and hence, denying of refund on technical infraction is not sustainable in law. As regards the denial of Cenvat credit on CHA services, it is the appellant's contention that they had engaged the C&F Agent for export of the goods and the C&F agent had, in turn, engaged the CHA and therefore, the C&F Agent has raised the bill in respect of CHA services also and hence, credit cannot be denied on the ground that the invoices for the Service Tax paid has not been issued by the CHA. He also relies on the decision of this Tribunal in the case of Angiplast Pvt. Ltd. v. CCE, Ahmedabad - 2013 (30) S.T.R. 186 (Tri.-Ahmd.), Akanksha Overseas v. CST, Surat vide Order Nos. A/1351-1358/WZB/AHD/2012, dated 31-8-2012, Indoworth (India) Ltd. v. CCE, Nagpur ....