TaxTMI 
TaxTMI 
2008 (10) TMI 79
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....ntracts common condition was that the appellant has to deliver goods on the vessel nominated by the buyer and the appellant's responsibility is as a seller would continue till the time of acceptance of the goods on board the vessel nominated by the buyer and the price would be on FOB basis. The appeal and the stay petition have been filed against the rejection of the refund claim filed by the appellants being the amount of accumulated Cenvat credit. The refund claim filed by them was rejected on the ground that the Cenvat credit taken by them on the service tax paid towards C&F charges and commission to Commission Agents located in foreign countries and hence not admissible as this is not covered under services in or in relation to manufact....
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.... the orders of Commissioner (Appeals). 3. We have considered the submissions made by both sides. For better appreciation of the issue involved and proceedings, the details of exchange of correspondence between the Revenue and the appellants for refund claim is reflected in order-in-original is reproduced below:- "Thereafter, a letter bearing F.No. V/18-07/ST/DIV/06-07 dated 9-1-2007 was issued to the assessee by this office asking for compliance to following observations; (1) In refund application certain details in respect of output services were not provided and left blank and details of total turnover during the given period was not supplied. (2) Refund amount was not calculated as per formula provided as per para 5 of Notification N....
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....and interest thereon on Goods Transport Agency and Business Auxiliary Services during the month of Nov'06 for the period from 1-1-2005 to 31-10-2006, therefore, they have applied for the refund for the period from 1-1-2005 to 31-10-2006. (4) they submitted original TR-6 challan No. 1&2 both dated 10-11-2006 (5) they submitted original bills/invoices for verification purpose. (6) they took service tax registration during the month of Oct 06, therefore, the service tax return for the half yearly was due in the month of April 07. They also submitted original refund claim application along with TR-6 Challans vide their letter dated 23-1-2007 Further, the assessee submitted a letter No. RMIPL/ST/BHAV/07-08 dated 27-4-2007 addressed to Supe....
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....resentative Mr. Ravi endorsed all documents relating to refund claim of service tax. Further, the assessee vide his office letter dated 7-9-2007 was asked to comply with certain observation raised by Assistant Commissioner (Audit) which was subsequently complied by the assessee by their letter dated 11-9-2007 wherein it was stated that; (1) they have taken credit against goods transport and same is against the inward transport only (2) they paid service tax on GTA as per the norms i.e. on 25% of the total amount of transportation charges as per Service Tax Rules 32/2004 ST dated 3-12-2007. (3) they submitted the copy of ST-3 return filed for the period 1-10-2006 to 31-3-2007. (4) they explained regarding bill No. 0425 dated 7-3-2....