2011 (8) TMI 187

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..... to the assessee. - By taking the ground that the Service Tax was paid under Business Auxiliary Service head and therefore the credit is not admissible, Revenue is bring out a totally new ground which was not mentioned in the Show Cause Notice and therefore the respondent did not get an opportunity to contest the ground - port services rendered even without authorization of port, Service Tax credi .....

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..... urpose of sanction of refund claim under notification. Further, Revenue has also found fault with the order in view of the fact that in the case of Ramdev Food Products Pvt.Ltd., Commissioner(Appeals) had upheld the Order-in-Original, rejecting the refund claim in respect of Terminal Handling charges and Bill of Lading charges. 3. Ld.Counsel for the respondent submits that in the case of Ramde .....

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..... submitted any proof regarding the authorization of the port in the case of port service provider. Hence, the refund claim relating to port service is not admissible to the assessee. By taking the ground that the Service Tax was paid under Business Auxiliary Service head and therefore the credit is not admissible, Revenue is bring out a totally new ground which was not mentioned in the Show Cause .....

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