9911796707
TMI Blog2012 (10) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Customs Clearance charges etc. are not covered under Port Services but under the Business Auxiliary Services, which is not a specified service - refund of service tax on fumigation charges, should not have been allowed in the absence of submission of copy of written agreement between the exporter and the buyer - Held that:- Decision in the case of Ramdev Food Products (2010 (6) TMI 178 - CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok up the revision of the same. After considering the submissions of the respondent, learned Commissioner sanctioned the refund claims and Revenue is in appeal against the order in revision passed by the Commissioner allowing the refund of the respondent. 2. Learned departmental representative submits that the Commissioner in his revision order has not given detailed finding and refund of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... migation for the goods supplied by them and therefore, written agreement should be insisted upon. 4. I have considered the submissions made by both sides. I find that the decision of the Tribunal in the case of Ramdev Food Products squarely covers the issue and the specific items on which the refund is proposed to be denied by the Revenue are covered in the decision of this Tribunal in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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