2015 (8) TMI 1103

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..... he copy of contract and the amount of Service Tax paid is not mentioned in the shipping bills. In respect of terminal handling charges and carriage service, these services are for delivery of goods after export at the destination port hence the same are not covered under the provisions of the Notification. In respect of other services, the nature of service provided and amounts are not shown on th .....

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..... ng the Service Tax paid on the input services used in export of goods and the appellants are entitled for the refund as per the provisions of Notification No. 41/2007-S.T., dated 6-10-2007. 4. The contentions of the appellant in the appeal memo are that even though the commission agent discontinued w.e.f. 7-7-2009 but the amount of refund claim was for the period prior to 7-7-2009 hence the app .....

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..... I find that the refund claims were rejected on the ground of non-fulfilment of conditions regarding furnishing of contract and non-mentioning of the amount paid to commission agent in the shipping bills and regarding the same, there is no explanation given by the appellant. The appellant had not produced the copy of contract and the amount of Service Tax paid is not mentioned in the shipping bill .....

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