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TMI Blog2015 (2) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant for storage of the goods other than the export goods. In fact the appellant is a merchant exporter and all the goods stored in the warehouse have been exported. In these circumstances, I hold that the appellants are entitled for refund of service tax paid on Storage & Warehousing service. - It is seen that the insurance cover has been taken by them for export goods only. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shok Jindal, Member (J) Ms. Aparna Rao, Advocate, for the Appellant. Shri S. Dewalvar, Addl. Comm. (AR), for the Respondent. ORDER The appellants are in appeals against the impugned orders denying the refund claim of the input service credit remained unutilised in their Cenvat credit account being an exporter. The refund pertains to the following services have been denied namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A service and Terminal Handling charges are denied on the ground the invoice issued to the appellant does not fulfil the condition. Therefore, refunds were denied. 3. The ld. counsel for the appellant submits that the appellants are merchant exporter and all the goods have been exported by them, therefore, the question of clearance of any warehoused goods in DTA does not arise. Therefore, all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order. 5. Heard both sides. Considered the submissions. 6. There is no contrary evidence produced by the department that the warehouse has been used by the appellant for storage of the goods other than the export goods. In fact the appellant is a merchant exporter and all the goods stored in the warehouse have been exported. In these circumstances, I hold that the appellants are entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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