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TMI Blog2014 (8) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... able. Clearing and forwarding services include components such as the charges incurred for transport of cleared goods and loading and unloading as well. Strapping charges are presumably expenses incurred for strapping the goods on vehicles, so that they are not damaged during transport. Similarly C&F service included unloading of goods at the port and electronic data interface charges incurred for maintenance of records for effective discharge of clearing and forwarding services. The fact that the C&F agent which had provided this service to the appellant had itemised the total consideration into various components does not detract from the fact that the services provided are C&F. The Appellate Authority has not adverted to this aspect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring and forwarding services. Another objection asserted by Revenue is that shipping bills details were not mentioned in the export invoices nor indicated by the primary authority. The Assistant Commissioner, Kanpur by the order dated 22.08.2012 rejected the refund claim in toto. Aggrieved thereby an appeal was preferred which was disposed of by order dated 21.11.2013. The Appellate Authority observed that in some of the invoices such as those relating to M/s Sikkas Kwick Handling Services Pvt. Ltd., Atlantic Travel and Cargo, Jeena Company, Garun International (India), do not contain details of shipping bill/ bill of lading, registration number etc. to establish a link with exported goods. Board's Circular No. 112/06/09 dated 12.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate which conditions of Notification No. 17/2009-ST were not fulfilled by the appellant and whether non fulfilment of any such condition would disentitle refund in view of the Board Circular dated 12.03.2009 and the principles to be derived therefrom nor has indicated why the claim for refund, to the extent relatable to C F services received by the appellant requires to be rejected. 4. The Appellate Authority is required to record clear and coherent findings while disposing of an appeal. In respect of refund pertaining to service tax paid on C F services, we notice that the Primary Authority rejected refund on the ground that invoices issued by C F agent include items such as terminal handling charges, examination charges, loading a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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