2017 (8) TMI 791

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..... tainer of loading Charges, Rail to yard Movement Charges and Documentation Charges etc. are all eligible services for refund under the provisions of N/N. 41/2007 - ST as amended, read with successive N/N. 17 of 2009 as amended - refund allowed - decided in favor of assessee. - ST/1026 & 1027/2010-ST[SM] - A/70663-70664/2017-SM[BR] - Dated:- 16-6-2017 - Mr. Anil Choudhary, Member (Judicial) .....

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..... oviding opportunity of hearing allowed the refund with respect to services received from Container Corporation of India, wherein service was received for transportation of goods from factory to ICD and ICD to gateway port in containers by rail. As regards the other services received like Terminal Handling Charges, Empty Container Offloading Charges, Rail to Yard movement charges and Documentation .....

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..... sustainable and/or admissible because such services are not covered within the ambit of exemption under Notification No.41/ST/2007 as amended. So far as the CHA charges are concerned, it was observed that service charges are generally not based on the value or volume of the goods exported, but on per document basis and the charges vary from ₹ 250/- to ₹ 1000/- per document. Further, ob .....

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..... arch, 2010. 4. Being aggrieved the Revenue is in appeals before this Tribunal against the order of remand on the ground that the learned Commissioner (Appeals) lacks the power to remand in view of amendment brought out in Section 35A (3) of Central Excise Act, as applicable vide Finance Act, 2001 with effect from 11 May, 2001 with an intention to withdraw the power of Commissioner (Appeals) to .....

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..... the respondent-assessee is entitled to the balance amount of refund which was not granted by the Assistant Commissioner vide Order-in-Original. I further direct the Adjudicating Authority to grant the refund with interest as per Rules within a period of 60 days from the date of receipt or the service of a copy of this order. (Dictated and pronounced in Court) - - TaxTMI - TMITax - Service .....

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