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TMI Blog2017 (12) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No.41/2007 dated 06.10.2007 as amended? - Held that: - the Hon’ble Gujrat High Court in the Respondents’ own case, for earlier period, COMMISSIONER OF CENTRAL EXCISE Versus AIA ENGINEERING PVT. LTD [2015 (1) TMI 1044 - GUJARAT HIGH COURT], considered the eligibility of benefit of N/N. 17/2009 dated 07.07.2009 as amended, in relation to very same services and held that these services fall under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals for determination is: whether the assessee is entitled to refund of service tax paid on repo charges, haulage charges and terminal handling charges, Customs House Agent Service and Clearing and Forwarding Service used for export of their goods as per the Notification No.41/2007 dated 06.10.2007 as amended. 3. The Ld. Advocate Sh. Hardik Modh, for the Respondent submits that all these ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Business Auxiliary Service (BAS), therefore, the classification of the said service cannot be altered in the hands of the receiver of service. Consequently, the Business Auxiliary Service being not prescribed under the Notification No.41/2007 dated 06.10.2007, at the relevant time, therefore, refund of service tax paid on such services are not admissible to the appellant. In Support of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. I find that the Hon ble Gujrat High Court in the Respondents own case, for earlier period, considered the eligibility of benefit of Notification No.17/2009 dated 07.07.2009 as amended, in relation to very same services and held that these services fall under the scope of the said Notification. The sample invoices placed by the Ld. Adv. for the assesse indicates that the service tax was paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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