2017 (7) TMI 1109

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e for the appellant Present Shri Amresh Jain, DR for the respondent Per V. Padmanabhan: The appellant filed the refund claims before the jurisdictional authorities for refund of service tax paid on services used for export. The claims have been made under notification no. 17/2009-ST dated 07.07.2009. A part of the refund claimed by the appellant stands rejected by both the authorities bel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n no. 18/2009-ST dated 07.07.09. 2. ST/5699 6/2013 -do- 79,212/- 01.04.2011 to 30.06.2011 1. 1 & 3 as above.            2. Non submission of original invoices of services provider. i) Refund claim on terminal handling charges, bill of lading, haulage charges, etc. rejected for the reason that these are not covered under port serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the appellant vide Tribunal's decision in the case of Shivam Exports & Ors. Vs. CCE Jaipur vide Final Order no. ST/A/53916-53918/2016 dated 26.11.2015, SRF Ltd. Vs. CCE Jaipur 2015-TIOL-2241-DEL (CESTAT), Suncity Art Exports & Ors vide final order no. ST/A/54038-54068/2014-CU dated 16.10.2014. In view of the above decisions, the issue is no longer res integra. By following the above decisions, t....