2016 (6) TMI 1136

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..... claim justified on the ground that the services are not port services and proof of payment of GTA services and proper invoices not submitted? - CHA services - as per OIO, description of goods not mentioned in the invoices issued by CHA - reliance placed in the decision of Shivam Exports and others vs. CCE, Jaipur, [2016 (2) TMI 259 - CESTAT NEW DELHI] and M/s. SRF Ltd. vs. CCE Jaipur [2015 (9) TM .....

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..... refund disallowed. Following the decision of the cases mentioned, the refund allowed - appeal allowed - decided in favor of appellant.
Mr. S.K. Mohanty, Member (Judicial) & Mr. R.K. Singh, Member (Technical) Appearance Shri O.P. Agarwal, C.A.-for the appellant Ms. Suchitra Sharma, A.R.-for the respondent Per R.K. Singh: Appeal is filed against the order in appeal dated 4.12.2009 in terms .....

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..... notification not satisfied, particularly, service provider not approved as accredited agency. (vi) Rejection of service tax paid on technical inspection and certification services on the grounds that conditions of exemption notification not fulfilled. 2. Ld. Consultant for the appellant pleaded that the grounds mentioned in (i) to (iv) have been held to be untenable for rejecting the refund cla .....

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