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TMI Blog2015 (4) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption is admissible to the exporters of goods with respect to specified services received and used by the appellant for export of goods. It is observed from the case records that services were received by the SEZ unit of the appellant under invoice dated 30.01.2010 dated 31.12.2009 when the Services for transport of export of goods through national waterways inland water and Coastal Shipping w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 - Dated:- 10-4-2015 - Mr. H.K. Thakur,J. For the Appellant : Ms. Dimple Gohil, Advocate For the Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per : Mr. H.K. Thakur; This appeal has been filled by appellant against Order-in-Appeal No. CCEA SRT- 1/ SSP 350/ 2012-13 Dated 14.02.2013 under which the Order of the Adjudicating authority rejecting the refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No. 9/2009ST dated 03.3.2009 were not applicable. Learned Advocate relied upon the case laws of Tata Consultancy Services vs. CCE, LTU (Mumbai) - [2013 (29) STR 393 (Tri. Mum.)] to argue that minor lapses could be ignored as it is a case of refund of taxes related to exports. Appellant also relied upon, a liberal view to be taken as per CBEC Circular No. 120/01/2010 dated 19.01.2010. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 when the Services for transport of export of goods through national waterways inland water and Coastal Shipping were provided by M/s. Essar Logistics Limited. The said service stand included at Sr. No. 17 of Notification No. 17/2009 ST dated 07.7.2009 as per Notification No. 40/2009 ST dated 30.9.2009. Since the appellant had paid the duty, no reasoning has been given by the first appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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