9911796707
TMI Blog2015 (1) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of various services, availed by the exporters in relation to export of goods by way of an exemption notification subject to fulfilling certain conditions. 2. Shri Paritosh Gupta (Advocate) appearing on behalf of the appellant argued that as per show cause notice only refund amounts with respect to Repo Charges, Technical Handling Charges (Terminal Handling Charges), Transportation charges and Empty Container movement charges were disputed by the Revenue but while rejecting the refused claims lower authorities have also denied refund of CHA Services, Fumigation Charges, CFS Charges, Inspection Charges and Storage and Warehousing Charges claimed by the appellant. It was the case of the learned Advocate that lower authorities cannot go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 14 of OIO No. MP/350/Refund/11-12 dated 22.7.2011 that findings recorded by the lower authorities are baseless as the service tax paid and refunds claimed are co-relatable on the basis of documents furnished by the appellant to lower authorities. He also relied upon CBEC Circular No. 112/6/2009-ST dated 12.3.2009 (Sr. No. VII) to argue that the issue of registration of service provider under one head and provisions of services not covered under the registration of such service provider can not be made as the grounds for rejection of their refund claim. Learned Advocate relied upon the following case laws:- (a) Macro Polymers Pvt. Limited vs. CCE, Ahmd - [2010 (19) STR 679 (Tri. Ahmd.)] & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 of M/s. West Shipping Agency International Freight Booker, Ahmedabad furnished by the appellant show payment of service tax at the rate of 12.36%. This document also mentions Shipping Bill No., Invoice No. and Bill of lading No. which can be easily linked to the export of goods. It is not understood as to how lower authorities have come to the conclusion that service tax payment details are not co-relatable with the export consignment. Learned Adjudicating authority is discussing a CBEC Circular No. 106/9/2008-ST dated 11.12.2008 for denying refunds but failed to consider a favourable CBEC Circular No. 112/6/2009-ST dated 12.3.2009 now relied upon by the appellants. Further a number of case laws deciding these issues have been relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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