9911796707
TMI Blog2012 (6) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- CBE&C vide Circular No.112/06/2009-ST, dt.12.03.2009 has clarified that normally certified copies of the documents should be accepted and it is only in the case of in-depth enquiry that the original documents needs to be verified - Since the requirement is satisfied appeal filed by the Revenue has no merit. Rejection of refund claim on fumigation charges, a specialized process for cleaning the containers - Held that:- As decided in RAMDEV FOOD PRODUCTS PVT. LTD. Versus CCE, AHMEDABAD [2011 (3) TMI 1256 (Tri)]there has to be a written agreement between the buyer and the seller about testing and analysis of the product – as the assessee fairly agree that they do not have a written agreement, the benefit of refund would not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rve that:- (i) The refund of Service Tax has been claimed in respect of the services received in relation to the export of goods. The invoices issued by M/s Narendra Logistics Pvt.Ltd. mention the shipping bill number and other details whereby these can be co-related to the goods under export. Therefore, there is substantial compliance with the provisions of Notification No.41/2007-ST, dt.6.10.07 as amended. (ii) It is apparent from the invoices issued by C F agent that the taxable services provided by them were in relation to the export of goods in question. (iii) Regarding Service Tax on fumigation charges, specialized cleaning process for containers i.e. fumigation is mandatory when any agricultural product is to be exported. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circular supports this view, the appeal filed by the Revenue has no merit. 7. As regards fumigation charges, a specialized process for cleaning the containers, the Commissioner has allowed the claim on the ground that the fumigation is mandatory when agricultural products are exported and such fumigation can be done only by the Government approved agencies. Very same issue had come up before this Tribunal in the case of Ramdev Food Products Pvt.Ltd. Vs. CCE Ahmedabad 2011 (23) STR 475 (Tri-Ahmd), wherein the Tribunal has taken a view that notification prescribed a condition that there has to be a written agreement between the buyer and the seller about testing and analysis of the product, if the service has been received without written ..... X X X X Extracts X X X X X X X X Extracts X X X X
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