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TMI Blog2015 (9) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent : Shri R K Das, Dy. Commissioner (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. SB(78)78/STC/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I. 2. The relevant facts that arise for consideration are, the appellant herein filed refund claims for claiming refund of service tax paid on specified input services received and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is not controverted by the lower authorities. He would drew our attention to the Notification No. 41/2007 and submit that the said Notification only lays down the condition of non-availing of drawback of service tax paid on specified service and not on Customs duty. As regards the terminal handling charges and service tax paid on it, this bench in the case of Stone Shippers vs. Commissioner of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service. We find that the first appellate authority has erred in interpreting the conditions of Notification No.41/2007 dated 06/10/2007 while rejecting the appeal filed by the appellant. In order to appreciate the correct position, the relevant portion of the said Notification is reproduced. subject to the conditions specified in the corresponding entry in column (4) of the Schedule: Provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax paid on the specified services used for export of said goods shall not be claimed except under this notification. 7. We find that the entire case is that the condition (e) which has to be satisfied by the appellant, according to the Revenue, the said condition is not satisfied. On plain reading of the above said condition (e), it is very clear that the said condition restricts the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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