9911796707
TMI Blog2016 (7) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... l in Commissioner of Central Excise, Ahmedabad v. Dishman Pharma & Chemicals Ltd. [2010 (10) TMI 355 - CESTAT, AHMEDABAD] has held that refund is not deniable merely because bills have been raised by issuer registered as provider of a different taxable service - these lorry receipts, not having been subject to scrutiny, are required to be verified - Appellant uses road transport service for delive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... malities and transportation of goods to port included in the invoice raised by customs house agent while allowing refund of service tax paid on terminal handling charges. Appellant had filed five claims for refund of tax of ₹ 2,88,953 paid on services that were utilized in relation to goods exported between January and July, 2009. The claims were filed in accordance with Notification No. 17/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough licenced customs house agents who provide end-to-end services and bills appellant for the services with break-up of costs in the invoice. Service tax on the billed amount is collected from appellant. The costs that are billed include documentation charges and cost of transportation upto port of loading. According to the first appellate authority, these are reimbursable charges and not related ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority cited that lorry receipts were not made available. Appellant uses road transport service for delivery of export goods to the port of loading and the charge includes the tax liability discharged by the agent on behalf of appellant. There can be no doubt that this tax is eligible to be refunded. Transportation charge is included in the invoices of customs house agent and these invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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