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TMI Blog2017 (5) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... to 30.06.2009 under Notification No. 41/2007-ST dt. 06.10.2007. The Adjudicating Authority sanctioned the refund claim of Rs. 1,51,087/-. The remaining refund claim of Rs. 1,19,016/- was rejected on two grounds, namely, that it pertains to refund of Service Tax in relation to Terminal Handling Charges used for export of said goods and that Service Tax was yet to be paid on commission payable to foreign agents. 3. The refund claim on Terminal Handling Charges was rejected on the ground that prior to 07.07.2009, the Notification No. 41/2007 did not specify the Terminal Handling Charges. Hence, the refund claim of Rs. 42,550/- on Terminal Handling Charges was held as not admissible. The balance amount of Rs. 76,466/- was rejected on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of GAR-7s challans along with invoice wise details. 5. The Ld. AR reiterated the findings in the order of Ld. Commissioner (Appeals). He contended that in view of the mandatory condition 2(f)(ii) of Notification No. 41/2007-ST, the refund had rightly been rejected. 6. Heard the parties and examined the records. 7. Issue No. 1. I find that the issue of refund of Terminal Handling Charges prior to the amendment dt. 07.07.2009 in the Notification No. 41/2007-ST, has been decided by this Tribunal in the case of Narhar Fibres Vs. C.C.E. Chandigarh-I (supra) wherein this Tribunal has held as under. "6. I find that the issue of whether the Terminal Handling Charges would fall under port services prior to 07.07.2009 has been decided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Section 66A of the Act. 7. Subsequently, by Notification No. 17/2009-S.T., dated 7-7-2009 the Government issued further exemptions, exempting taxable services enumerated in the table, received by an exporter of goods and used for export of goods from the whole of the Service Tax leviable thereon; and subject to specified conditions. Sl. No. 16 of the table in this Notification enumerates a broad category exemption for any service classified in Section 65(105) when the payment of Service Tax is for a service mainly known as terminal handling charges. 8. By reference to the exemption provided at Sl. No. 16 of the table in Notification No. 17/2009-S.T., the adjudicating authority inferred; and in the considered view of this Tribunal err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... & General Mills Vs. CCE, Ludhiana (supra). In this background, the refund claim along with proof of payment of service tax by appellant in the form of GAR 7s challans needs to be re-examined and verified with invoice wise details by the Adjudicating Authority. 8. Accordingly, the matter is remanded to the Adjudicating Authority for verification of the evidence of payment of Service Tax and to pass fresh adjudication order in accordance with law. Fair opportunity should be given to the appellants to present and defend their case. 9. In the result, (i) The order of Ld. Commissioner (Appeals) in relation to rejection of refund of Terminal Handling Charges is set aside. (ii) The matter relating to refund of Service Tax on commission paid to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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