2017 (6) TMI 948

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.... Per: Devender Singh The appellants are in appeal against the impugned order. 2. The brief facts of the case are that the appellants Nectar Lifesciences Ltd. are manufacturer of excisable goods falling under Chapter Heading No. 29, 30 & 33 of the Excise Tariff. They filed two refund claims of Rs. 43,722/- and Rs. 77,367/- in relation to the services provided by CHA to exporter and for transp....

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....n both appeals are for smaller amounts, which the appellants do not want to contest. 4. On the claims for Inland Haulage Charges, he submitted that the Revenue has sought to classify the same as Business Support Services at the end of the recipient on the basis of the CBEC Circular No.137/131/2007-CX. dt. 12.12.2007. He further submitted that the above Circular pertains to postal mails and its ....

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.... under the Notification No.17/2009-ST dt. 07.07.2009. In his findings, the Ld. Commissioner (Appeals) has observed that the CHA, vide their invoices has provided by himself or through third parties various services to the appellants including the service of Inland Haulage Charges. It is therefore clear that the services were provided by CHA to the appellant when they exported the goods under the a....