9911796707
TMI Blog2012 (10) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Viral A. Mody, Chartered Accountant Per : Mr. B.S.V. Murthy; Refund claim filed by the respondent under Notification No. 41/2007-ST in respect of service tax paid by them on export goods was allowed by the original adjudicating authority and the Commissioner took up the revision of the same. After considering the submissions of the respondent, learned Commissioner sanctioned the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in the case of Ramdev Food Products vide order No. A/861-863/WZB/HAD/2010 dated 30.6.2010 to submit that the refund of THC, Repo charges etc. objected by the Revenue above are admissible. As regards fumigation charges, he would submit that it is legal requirement to provide fumigation for the goods supplied by them and therefore, written agreement should be insisted upon. 4. I have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , (ii) the service provider accredited by the competent statutory authority to provide such specialized cleaning services. In the absence of written agreement and in the absence of fulfilment of these conditions, refund cannot be allowed. 6. In view of the above, appeal filed by the Revenue in respect of refund of service tax paid on fumigation charges is allowed and in res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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