2017 (6) TMI 1002

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en rightly rejected. 2. The appellant filed refund claim of Service Tax amounting to Rs. 6,809.86/- on 01/12/2008 paid on services received for use in export of goods for their unit i.e. M/s Vacmet India Limited (Unit - II) for the period July, 2008 to September, 2008. Another refund claim of Service Tax was filed for Rs. 29,447.59/- for the period July, 2008 to September, 2008 for their other unit i.e. M/s Vacmet India Limited (Unit - III). As per the facts on record, refund claims are compared with Export Invoice, Shipping Bill, Bill of Lading, Bill of M/s Container Corporation of India for transport of container from ICD to the Gateway Port, invoice of M/s DHL Lemuir Logistics Pvt. Ltd, invoice of M/s EMU Lines Pvt. Ltd. The said refu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner of Central Excise & Service Tax, Jaipur reported at 2014-TIOL- 2319-CESTAT-Delhi, held that refund of service tax paid on THC charges, REPO Charges, PL Charges, DDC Charges & Holding Charges, etc. is admissible, inasmuch as the same are the port services. The Id. counsel further urges that this Tribunal placed reliance in the case of SRF Ltd. Versus Commissioner of Central Excise, Jaipur reported at 2015-TIOL-2241-CESTAT-Delhi held that if the documents provide the necessary particulars as required under Rule 4A of Service Tax Rules, 1994, merely because the documents are debit notes, the refund cannot be denied at the end of the service recipient. Provider of services at port of export paying tax under Business Auxiliary Service (....