2023 (12) TMI 375

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.... of port services and Rs. 13,760/- in respect of C & F Agency, totaling amount of Rs. 48,101/-. 2. Briefly the facts of the present case are that the appellant are engaged in manufacture of BOPP Film in their plant at BM Singh Nagar, Punjab. The appellant is also exporting BOPP Film by utilizing of services of various agencies involved in facilitating the export sale such as transport of goods from the factory to ICD, from ICD to the port of export and services rendered inside the port of export until the goods are loaded on Board the cargo ship. 2. During the relevant time, the appellant were availing the exemption in the form of refund of service tax paid by these agencies in terms of Notification No. 17/09-ST dated 07.07.2009. In terms ....

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....der No. A/57501-57503/2013- SM (BR) dated 26.08.2013. - Max India Ltd. Vs. CCE, Chandigarh- Final order No. A/58721/2013-SM (BR) dated 27.12.2013. 6. He also submitted that for the subsequent period the department has also allowed the refund with regard to port services and clearing and forwarding services. In this regard, he produced the following orders: - Order In Original No. 07/DC/ST/R/2014 dated 21.05.2014. - Order In Original No. 06/DC/ST/R/2014 dated 21.05.2014. - Order In Appeal No. 241-243/ST/APPL/CHD-II/2012 dated 19.10.2012. - Order In Original No. 29/AC/ST/R/2012 Dated 13.08.2012. 7. He further submitted that the Tribunal and High Court in various decisions has settled this issue and for this he cited the follow....