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TMI Blog2011 (10) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of goods by rail, the claim has been rejected on the ground that no evidence has been produced to show that the service provider has not availed cenvat credit of service tax - Assesse submitted that they would satisfy the original adjudicating authority by producing the documents and seeks remand on this ground refund of service tax paid on Port service has been rejected on the ground that se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oad for sales promotion is admissible for the purpose of cenvat credit and thereby refund. Therefore, in respect of these services also refund is to be held as admissible. - E/865 of 2010 - Final Order No. A/1960/2011-WZB/AHD - Dated:- 7-10-2011 - Mr. B.S.V. Murthy, J. Represented by: Shri N.K. Tiwari, Consultant for Appellant Shri Rajendra Nagar, SDR for Respondent Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been held that appellant has shown only invoice number. However, my attention has been drawn to the covering letter dated 30.3.2009 under which at serial No. 4 of the covering letter invoice along with attested copies of shipping bills and bills of lading and bank realization certificate are said to be attached. However, learned counsel submitted that they would satisfy the original adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue is trying to classify the services rendered by the service provider at the receiver's end. What is required to be examined is whether invoices issued by the CHA shows the service tax paid under the heading CHA service or not. If the service rendered as CHA and tax has been paid under the category, it would not be appropriate to disallow the credit. 4. The last issue involved is whether ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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