2017 (11) TMI 91

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.... Per S.K. Mohanty The issue involved in all these appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Denial of refund claim filed under Notification No.41/2007 dated 06/10/2007 in respect of the taxable services used for exportation of goods is the subject matter of present dispute. The authorities below have denied the ref....

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....ision of this Tribunal in the case of the appellant itself, rendered by Final Order No.A/55716/2016 - SM (BR) dated 01/11/2006. With regard to denial of refund claim on the fumigation charges, the Ld. Advocate submits that the purchase order issued by the overseas buyers shows that anti-termite and anti-vermin impregnated and flame retardant is to be done to the power cable and control cables to b....

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....ion of those services, the same should merit consideration as port service for the purpose of benefit of refund contained in the Notification dated 07/10/2007. I find that in identical situation, this Tribunal in the case of the appellant itself, vide Final Order No.55716/2016 dated 01/11/2016 has extended the refund benefit in respect of the service tax paid on the above disputed services. Thus, ....