2025 (2) TMI 520

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....re that the appellant are engaged in the manufacture and export of excisable goods falling under Chapter 82 of the Central Excise Tariff Act, 1985 and are registered with the Central Excise department. They filed a refund claim of Rs.2,96,888/- for refund of service tax paid by them on services used in export of goods during the quarter October-December, 2008 in terms of Notification No. 41/2007-ST dated 06.10.2007. A show cause notice dated 30.09.2010 was issued to the appellant by the Deputy Commissioner, Jalandhar proposing to deny the refund claim on the following grounds: (a) claim for Rs.9,474/- was time barred; (b) documents evidencing export of goods in respect of claim for Rs.1,22,979/- were not submitted; ....

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....rther submits that the learned Commissioner (Appeals) has wrongly held that the services of CHA, which are taxable under Section 65(105)(h) of the Service Tax Act, 1994, were brought under the category of specified services vide Notification No. 17/2009-ST dated 07.07.2009, whereas in fact the services of CHA were brought under the category of specified services w.e.f. 01.04.2008 vide Notification No. 17/2008-ST dated 01.04.2008 vide which Notification No. 41/2007-ST dated 06.10.2007 was amended. He further submits that during the relevant period, the services of CHA were duly covered under the category of specified services. He also submits that both the authorities below have failed to appreciate that the services under reference i.e. DEP....