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TMI Blog2015 (9) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... : M V Ravindran: 1. By this common order, I dispose of the following appeals as filed by the revenue as well as the assessee. ZYDUS APPEAL NOS. Sr.No. Zydus Appeal No. Order-in-Original No. & date Order-in-Appeal No. & date Period Input Services on which refund claim is allowed Amount (Rs.) 1. E/961/10 Belapur/Dn/II/Range II/309/08-09/AC dtd. 01.05.2009 -do- June, 2008 Catering 16, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Belapur/Dn/II/ Range II/R-332/08-09/AC dtd. 08.05.2009 -do- Aug., 2008 16,780/- 9. E/969/10 Belapur/Dn/II/ Range II/336/08-09/AC dtd. 08.05.2009 -do- Dec., 2008 Travel Car, Catering 21,751/- Total 3,97,357/- DEPT'S APPEAL NOS. Sr.No. Zydus Appeal No. Order-in-Original No. & date Order-in-Appeal No. & date Period Input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 8,135/- 7. E/922/10 Belapur/Dn/II/ Range II -do- Mar., 2008 Clearing & forwarding Agent 1,732/- 8. E/923/10 1179/08-09 Dtd. 25.7.08 YDB/125 to 134/Bel/2010 Dated 26.2.2010 Apr., 2006 to Mar., 2007 Clearing & forwarding Agent 7,805/- Total: 64,824/- 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egards the appeals filed by the department, the grounds of appeal and as argued by the learned departmental representative, is that service tax paid on clearing and forwarding agent services are post clearance of the final products from factory and the ownership of the goods still vested in the assessee's hand; that the place of removal cannot be port where the services are received. I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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