9911796707
TMI Blog2010 (6) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.K. Mall, SDR, for the Respondent. [Order]. - After hearing both the sides I find that the issue involves refund of service tax paid on various services availed by the appellant. It is seen that originally the refund was sanctioned by the Deputy Commissioner. However Revenue filed an appeal their against and the Commissioner (Appeals) set aside the order of the Deputy Commissioner as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the refund was specifically allowed with effect from 7-7-09 vide Notification No. 17/2009-ST. In as much as the service tax in the present case was paid prior to 7-7-09, the same is inadmissible for refund. Learned advocate though agrees to the above factual position but submits that the terminal handling charges service is also included in the port service and the refund would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove observation is factually incorrect in as much as refund was sanctioned by the Deputy Commissioner, after examining the relevant documents including the invoices. The said invoices were also placed before Commissioner (Appeals) by way of written submissions, which have not been taken note of as the order was passed prior to the filing of the written submissions. 5. After considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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