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TMI Blog2015 (10) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, after export of these goods, the appellant filed refund claim of Service Tax paid on the services used for export of their goods. The refund claim was not allowed for the services, namely, Inland Haulage Charges, GTA charges, Ocean Freight charges and On-Carriage Charges, THS (Destination) Charges, Carrier Security Services and Courier Service Charges. Against the order of denial, the appellant is before me. 3. Learned Counsel for the appellant submits that the appellant has to deliver the goods upto the destination of the buyer of the goods. Therefore, whatever services they availed upto the destination of the buyer of the goods, the appellant is entitled input Service Tax refund. He further submits that the purchase order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e destination of buyer's of the goods in the foreign country. These charges form part of the value of the goods. For courier service charges, he submits that denial of refund is on the ground that service provider is not a courier agency. To counter this contention, he submits that service provider is M/s. TMT Logistics Pvt. Ltd., who paid courier service charges for sending the material on behalf of the appellant and thereafter raised the bills on the appellant alongwith Service Tax. Therefore, the appellant is entitled to take refund of the same. 5. Learned AR opposes the contention of the learned Counsel and submits that for Inland Haulage Charges and GTA service, they are not payable by the service provider. Therefore, as per clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upto the percentage of 30 and 25 respectively. In this case, it is not disputed that the appellant paid Service Tax on the invoices issued by the suppliers of service and Service Tax has been paid. Therefore, as per Rule 3 of Cenvat Credit Rules, 2004, the appellant is entitled to take credit of duty/Service Tax paid by them. Moreover, Notification No. 17/2009-S.T., dated 7-7-2009 also provided exemption claimed by the exporter shall be provided by way of refund of Service Tax 'paid' on the specified service used for export of the said goods. Admittedly this is specified service as per Notification No. 17/2009-S.T., dated 7-7-2009 the Service Tax has been paid by the appellant. Therefore, this contention of the ld. AR is not acceptable. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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