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TMI Blog2013 (7) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... l as B.L.C and the service tax had been paid on these charges - the container number and Shipping bill number was also mentioned on the invoices in the name of assessee - sufficient to prove that the consignment in question was exported - Court relied upon Durhan Spintex & Holding Pvt. Ltd. Vs. Commissioner of Service Tax, Ahmedabad (2012 (8) TMI 288 - CESTAT, AHMEDABAD) - what is required to be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Steel Industries (hereinafter referred to as appellants) against the Order in Appeal No. 04/ST/APPEAL/DLH-IV/2013 dated 11.02.2013. 2. Brief facts of the case are that appellants have filed refund claim in respect of specified services in respect of services namely Terminal Handling Charges, Inland Haulage Charges and Rail Freight and B.L. Charges, Agency Charges and Customs Clearances. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Rail operators in respect of Rail Freight and Inland Haulage Charges. 4. As regards the denial of refund to the appellant on the ground that the bill has been issued by the CHA and not by the service provider. I find that the issue came before the Tribunal in the case of Durhan Spintex Holding Pvt. Ltd. Vs. Commissioner of Service Tax, Ahmedabad reported 2012 (28) STR 366 (Tri.-Ahmd.) where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid on Rail Freight and Inland Haulage Charges, invoices have been issued by the various Rail operators which clearly show the container number and name of the appellant and corresponding invoice number. The invoice number is also mentioned in the Shipping bill which can facilitate correlation of the goods with the bill submitted by the appellants. Moreover Tribunal in case of Trident Ltd. Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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