2017 (10) TMI 952

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....i K. Poddar, D.R. Per Ashok K. Arya : Order The appellant M/s Suraj Impex (India) Pvt. Ltd. is in appeal against the Order-in-Appeal No. 85/2010 dated 30th March, 2010 whereunder the rejection of refund claims has been sustained. 2. The brief facts are that: (i) The appellant filed refund claim for service tax of Rs. 3,21,964/- on foreign agents' commission and for Rs. 12,764/....

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....ase laws:- (a) Addi Industries Ltd. Vs. CCE - 2014 (36) STR 65 (Tri.-Del.) (b) CCE, Pune Vs. Chandrashekhar Exports - 2016-TIOL-2448-CESTAT- MUM. 3. Both sides have been heard represented by ld. Counsels, Shri Ashutosh Upadhyay for the appellant and Shri K. Poddar for Revenue. 4. Notification No. 49/2007-ST, dated 6.10.2007 under which the appellant is claiming refund menti....