2015 (9) TMI 1620

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....essee, we dispose of the appeal by a common order. 3. Heard both sides and perused the records. 4. Appellant herein had filed four refund claims for the period October, 2007 to September, 2008 and one refund claim for the quarter October, 2008 to December, 2008 on the amount paid as service tax on various services which was utilized for export of the goods. The adjudicating authority issued show cause notices and following due process of law rejected the refund claim of the service tax paid on Terminal Handling Charges, Loading and Unloading Services, Cargo Handling Services, Clearing and Forwarding Services and also held that the appellant had claimed the benefit of drawback, hence they are not eligible for the refund as claimed by t....

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....er of Central Excise AIA Engineering Pvt. Ltd.-2014 (36) S.T.R. 1236 (Guj.) has, on a question of law on the same issue, held as under, which we respectfully reproduce. "The Department is in appeal in all four cases against different orders of Custom Excise and Service Tax Tribunal (Tribunal for short). The issue is similar in all cases. We may notice the facts emerging in Tax Appeal No. 2391 of 2010. In such Appeal, Department has challenged the order of Tribunal, dated 23-7-2010 [2010 (20) S.T.R. 512 (Tri.-Ahmd.)]; by which Tribunal was pleased to held that Repo charges and Handling charges payable by the respondents are covered by Exemption Notification. More particularly, one, dated 17-9-2007, being Notification No. 40/2007-S....

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....nother Notification No. 17/2009-S.T., dated 7-7-2009, in which for all services classified under Clause (105) of Section 65, exemption was granted from payment of Service Tax paid on services commonly known as "terminal handling charges". Of course, as rightly pointed out by the learned counsel for the respondent, such Service Tax had to be paid by the service provider and refund thereto had to be claimed by the exporters services recipients. However, we are not concerned with the modalities of this Exemption. Suffice to note, juxta position to the earlier Notification, dated 6-10-2007, in the subsequent Notification, dated 7-7-2009, the exemption was available to all services classified under sub-clause (zn) of Clause 105 of Section 65. ....