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TMI Blog2015 (8) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... e and CHA service under Rule 2 (l) of CENVAT Credit Rules 2004 was allowed and the refund claim which is not filed within 60 days from the end of relevant quarter during which the said goods have been exported, was rejected. 2. The Respondents were engaged in the manufacture of PP Medicaments and also availing CENVAT Credit under CENVAT Credit Rules 2004. The Respondents filed one refund claim on 30.09.2009 for the period 01.01.2009 to 31.03.2009 and another refund claim filed on 29.12.2009 for the period 01.04.2009 to 30.06.2009 in respect of Service Tax paid by them on several services received and utilized in export of the goods during the period from January 2009 to June 2009 under Notification No.41/2007-ST, dt.17.10.2007 as ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Rules, 2002 for remission of duty, required to be followed for claiming remission. iii) CCE New Delhi Vs Avis Electronics Pvt.Ltd. 2000 (117) ELT 571 (Tri-LB) It has been held that credit denied in cases, where the manufacturer did not even care to inform the Assistant Collector about loss of duplicate copy of invoice. iv) CCE Ahmedabad Vs Amee Castors & Derivatives Ltd. 2013 (30) STR 467 (Tri-Ahmd) It has been held that refund claim of fumigation charges not admissible in the absence of written agreement and in the absence of non-fulfillment of conditions stipulated in Notification No.41/2007-ST. 4. On perusal of the grounds of appeal, we find that the main contention of the Revenue is that the service tax paid by the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued by the courier agency specify the importer-exporter (IEC) code number of the exporter, export invoice number, nature of courier, destination of courier including name and address of the recipient of the courier. 6. In the present case, the learned Advocate on behalf of the Respondent placed the copies of receipts received from the courier would show all the details. Hence, there is no force in the submissions of the learned Authorised Representative for the Revenue. 7. The Tribunal in the case of Amar International Vs Commissioner of Service Tax, Mumbai 2015 (37) STR 810 (Tri-Mum.), held that if the Assessee is eligible for refund of service tax paid on courier service, the denial of refund for failure to mention export invoice num ..... X X X X Extracts X X X X X X X X Extracts X X X X
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