2017 (7) TMI 170

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.... respondent ORDER Per: Ashok Jindal These appeals have been filed by the appellant against the impugned orders wherein the refund claims filed by the appellant under Notification 41/2007-ST dated 06.10.2007 has been rejected. 2. The facts of the case are that the appellant filed two refund claims under the above said Notification for the services received by them in their export of goo....

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....e authorities below, rejected the refund claim. Aggrieved from the said orders, the appellant is before me. 3. Heard the parties and considered the submissions. 4. Each of the issue is dealt separately: (A) Port Services: It has been alleged that the services availed by the appellant does not fall under the category of port services. I find that vide Circular No.112/6/2009-ST ....

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....ce. (B) Inspection and Certification Service: The refund claim has been denied on the ground that the invoices are not issued in respect of export of goods and stuffing of containers not form part of Inspection and Certification Services. I find that the certificate issued by the Service provider clearly provides that the services were with respect to the export of goods, Further, I....

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....l violations should be dealt with at the end of the service provider and not the end of the service recipient i.e. appellant, therefore, it is fact on record that the appellant has received services and paid service tax thereon, therefore, the appellant is entitled for refund claim. (D) Storage and warehousing service: The sole allegation is that invoices does not show that the service....