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TMI Blog2010 (10) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. 2. As per facts on record, the respondents is engaged in the manufacture of Bulk drugs and Fine Chemicals. They have filed a claim on 10-11-2008 for refund of service tax of Rs. 83,165/- paid during the quarter 1-7-2008 to 30-9-2008 to Goods Transport Agency, Port Service and Custom House Agent services classified under Section 65(105)(zzp), (zn) and (h) respectively of the Finance Act, 1994. The claim was filed under Notification No. 41/2007-S.T., dated 6-10-2007, Notification No. 3/2008-S.T., dated 19-2-2008 and Notification No. 17/2008-ST dated 1-4-2008. The department issued a show cause notice dated 9-2-2009 proposing rejection of the refund for non-compliance of the provisions of aforesaid notifications and under the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apping charges, DDC, haulage, THC, Documentation, Repo charges etc. and their utilization is not disputed in the show cause notice, the same cannot be denied to the appellant as long as the conditions of the said notification are not violated. In terms of the above discussion, I find that the refund of service tax payment made towards CHA Services is admissible to the appellant. 9. Regarding rejection of claim of Rs. 2,650/- on the ground that the invoices issued by the service provider M/s. Jaswant B. Shah, CHA has not followed the conditions specified at column 4 of the Notification No. 17/2008-S.T., dated 1-4-2008, I find that the adjudicating authority instead of giving his findings as to which specific condition of the said notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. Notification No. 41/2007-S.T. provides exemption by way of refund from specified taxable services used for export of goods. Granting refund to exporters, on taxable services that he receives and uses for export do not require verification of registration certificate of supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. The procedural violations by the service provider need to be dealt separately, independent of the process of refund. 4. As such the Revenue's contention that service provider was registered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that the same stands filed by the appellant for period from 1-7-2008 to 30-9-2008, whereas the services availed do not belonged to the said period. He has observed that if service tax paid is not related to the said quarter, the refund of service cannot be granted for which no claim stands filed. In view of the above, appellants have contended that the time limit for claiming refund stands extended from 60 days to six months from the end of the quarter. The Board in his Circular No. 112/6/2009-S.T., dated 12-3-2009 has clarified that the refund of service tax in respect of goods exported during the quarter March to June 2008 could be filed till 31 December 2008, if the refund is otherwise admissible. For better appreciation, relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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