2012 (11) TMI 444

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..... This appeal is filed by Commissioner of Central Excise, Ahmedabad-II. The issue involved is M/s. Sagar Drugs & Pharmaceuticals who were engaged in the manufacture of ammonium bisulphate, Nitro Sulphone falling under Chapters 28 & 29 of First Schedule to Central Excise Tariff Act, 1985. They exported the goods under LUT and filed refund claim of Rs. 12,931/- in respect of service tax paid on servic .....

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..... an exemption for specified goods only on the fulfilment of the conditions as specified in the notification. The terminal handling charges are not a "port service" but are classifiable under "business auxiliary service" under Section 65(105)(zzb) of the Finance Act, 1994 as amended and these services are not specified services in the exemption Notification No. 41/2007-S.T. as amended and therefore .....

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..... y are eligible for the refund of the tax paid on such service. 6. I agree with the findings of Commissioner (Appeals) which are as follows : 6. The dispute is regarding the refund of Terminal Handling Charges (THC) and the GTA service. The adjudicating authority denied the refund of THC on the ground that the appellant has filed the claim for the quarter April to June, 2009, classifyin .....

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