2017 (11) TMI 404

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..... or the Respondent. ORDER The appellant is in appeal against the impugned orders wherein the refund claims under Notification No. 41/2007-S.T., dated 6-10-2007 were rejected on the services namely, Technical Inspection and Certification Agency services, Clearing and Forwarding Agent services and the services provided by Commission Agent located outside India, under 'Business Auxiliary Services'. .....

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..... d under Notification No. 41/2007-S.T. 3. On careful consideration of the submissions made by ld. Advocate, I find that, at this stage, the appellant is seeking to avail Cenvat credit on Technical Inspection and Certification Agency services and Clearing and Forwarding Agent services, on which initially they sought refund and refund has not been granted to the appellant. I find that the appel .....

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