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TMI Blog2015 (10) TMI 2230X X X X Extracts X X X X X X X X Extracts X X X X ..... Raghuram The Assistant Commissioner, Jaipur vide primary adjudication order dated 21.1.2012 and the ld. Commissioner, Customs & Central Excise (Appeals-I), Jaipur vide the impugned order dated 16.1.2014 concurrently disallowed the appellant s claim of Rs. 1,35,866.17. Hence the appeal. 2. The appellant is a merchant exporter and is registered for service tax. It filed a claim on 27.9.2011 claimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of service tax and entitling the exporter to seek refund of service tax incurred on such specified input services. The impugned order denied refund of this amount on the ground that the service provider in its invoices raised on the appellant had indicated that service tax was charged under BAS & Support Service of Business or Commerce. The show cause notice asserts this and this assertion is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities below that in the invoices of the service provider service tax was charged under BAS or Support Service of Business or Commerce is contrary to the facts on record and services received by the appellant clearly fall within the ambit of terminal handling charges, the appellant is entitled to refund of Rs. 1,13,114/-. 4. Refund of Rs. 10,154.96 was concurrently denied on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund of Rs. 4,335.29 also does not call for interference. 6. Refund of Rs. 4,739.92 is rejected on the ground that services incurred by the appellant is on GTA service but the appellant failed to produce consignment notes to support receipt of GTA service. That the goods exported were transported by the provider of this service and the appellant had filed transport bills which indicate vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d other documents filed before this Tribunal however indicate that the invoices are in the name of M/s Sunrise Forwarders Pvt. Ltd. and other CHA i.e. Freightaids (India) Pvt. Ltd. acting as CHA and all the other particulars disclosing rendition of the CHA also tally. For this reason, denial of Rs. 3,552/- does not appear proper. 8. On the aforesaid analysis the appeal is partly allowed. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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