TaxTMI 
TaxTMI 
2017 (3) TMI 122
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....No. 50569-50585/2017<br>Service Tax<br>Mr. S.K. Mohanty, Member (Judicial) Mr. O.P. Agarwal (Chartered Accountant) for the Appellant Mr. G.R. Singh, R.K. Mishra & Mrs. Neha Garg (DRS) for the Respondent ORDER Denial of refund claim under Notification No. 41/2007-ST dated 06.10.2007 is the subject matter of dispute in all these appeals. Therefore, all these appeals are taken up for hearing together and a common order is being passed. The outline of the refunds rejected, period involved any grounds of rejection are summarized herein below :- S. No. of list Appeal No Name of the Party Amount Rejected Period of rejection Grounds of rejection 1 ST/1246/10 M/s Johari Digital Healthcare Ltd. 34,704/- 01.10.2008 to 31.12.2008 ....
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....und of service tax paid on cleaning/fumigation of containers services on the grounds that condition of exemption notification not fulfilled 5. Rejection of refund of service tax paid on technical testing and analysis services. 4 ST/13 12/10 Satyam Enterprise s (Unit-Il) 1,21,401/- 01.10.2008 to 31.12.2008 1-5 as per appeal No. ST/1307/2010 above 5 ST/14 27/10 Shekhawa ti Art Export (Unit-IV) 47,065/- 01.01.2009 to 31.03.2009 Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that same are not covered under Port Services as the service providers are registered under different category and proof of deposition of tax u....
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.... not evident that services were used for the exported goods. 10 ST/97/11 M/s Mec Shot Blasting Equipment (P) Ltd. 31,382/- 01.04.2009 to 30.06.2009 Evidence of deposit of service tax by GTA not produced. Proper invoices not produced. CHA Services as above 11 ST/11 60/10 M/s Aztec Shiva Handicrafts & Arts (P) Ltd. 93,784/ 01.10.2008 to 31.12.2008 Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that same are not covered under Port Services as the service providers are registered under different category and proof of deposition of tax under port services not produced. Proper invoice not submitted (debit notes not prescribed documents) Non submission ....
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....nd 5 as per above Appeal No. ST/1426/10 16 ST/81/11 M/s Arts & Crafts Inc. 73,454/- 01.04.2009 to 30.06.2009 1-5 as per above Appeal No. ST/1426/10 17 ST/11 0/11 M/s Bhansali International 29,845/ 01.04.2009 to 30.06.2009 1-5 as per above Appeal No. ST/1426/10 6. Rejection of service tax paid on courier services on the grounds that IEC No and export invoice no not mentioned on the invoice issued by courier agency 7. Rejection of refund claim on technical testing and analysis services on the grounds that condition of notification not fulfilled. 2. The above refund applications have been rejected on the following grounds:- (a) Refund claim on THC charges, bills of lading charges, origin haulage charges and ....
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....oned at Serial No. 2 (a to d) above have been found to be untenable by CESTAT vide following decisions :- (a) Final Order No. ST/A/53916-53918/16-CU dt. 26.11.2015 in the case of Shivam Exports & Ors. Vs. CCE, Jaipur. (b) SRF Ltd. vs. CCE, Jaipur 2015-TIOL-2241-DEL (CESTAT) (c) Final Order No. ST/A/54038-54068/14-CU dt. 16.10.2014 passed by Hon'ble Tribunal in the case of Suncity Art Exports & Ors. (d) Final Order No. ST/A/51126-51129/2016-CU (DB) dt. 31.03.2016 passed in the cases of Mec Shot Blasting Equipment (P) Ltd. & Ors. (e) Final Order No. ST/A/52751-52753/2016-CU (DB) dt. 28.06.2016 passed in the case of M/s Sunita Hydrocolloids....
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.... the debit note/voucher issued by the Bank. Further, it contained cross reference of bank serial no/voucher which is directly related to particular shipping bills and is clearly verifiable. 7. Regarding rejection of refund of service tax paid on cleaning/fumigation of containers services (Para 2g) on the grounds that condition of exemption notification not fulfilled, the Id consultant submits that he is not pressing for the refund claim on this services . 8. Rejection of refund of service tax paid on technical testing and analysis services (Para 2h) on the grounds that condition of exemption notification not fulfilled., Id consultants submits that he is not pressing this. 9. Ld. DRs appearing for Revenue fairly admit th....