9911796707
TMI Blog2017 (4) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... , it is found that courier charges have been incurred in the process of export of the goods manufactured by the appellant and as such ‘Courier charges’ to be allowable service for the purpose of refund under N/N. 41/2007. As regards GTA services, the appellant is entitled to refund being an eligible service. The appellant is entitled to refund of tax paid on such services received in the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isallowed the claim in part the details are as follows: - Sl. No. Appeal No. Order-in-Original No. Original amount of refund (Rs.) claimed Amount of refund rejected (Rs.) 1. 673/10 dt.13.05.2010 170/09 dt.14.10.09 53,431/- 36,594/- 2. 722/10 dt.13.05.2010 171/09 dt.14.10.09 1,06,542/- 58,075/- 3. 723/10 dt.13.05.2010 172/09 dt.14.10.09 1,22,685/- 86,250/- Total 2,82,658/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the said service was received, and was notified later on. 5. So far Courier charges are concerned the learned Counsel has taken me through the Sample invoices contained in the appeal book wherein it is seen that the consignor is the appellant and consignee is located in United States. The invoice also contains master bill of lading number, pickup date, Name of the shipper/appellant, chargeab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Notification No.41/2007. 7. As regards GTA services the learned Counsel refers to the Sample invoices which contain the name of the consignee and his address located at United States and explained that these charges have been incurred for transport of the goods from the factory/ICD to the port of export and accordingly, such charges have been incurred and/or services received in the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces have been received in the Nature of Certification- Certificate of Origin, etc which are relevant for the purpose of export. Accordingly, I hold that the appellant is entitled to refund of tax paid on such services received in the course of export. I further direct the adjudicating authority to recalculate the eligible refund in view of the findings recorded herein above and grant the refund wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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