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TMI Blog2009 (6) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... r refund of the service tax paid on port services which were used for export of various consignments - After hearing both sides and examining the provisions of Notification No. 41/2007-S.T., I am of the prima facie view that the respondent-manufacturer of the goods cannot claim refund of service tax paid on port services received by another party – operation of impugned order granting such refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax by the respondent in respect of port services availed by the exporter for export of the goods manufactured and supplied by the respondent. Subsequent to such exports, the respondent-manufacturer filed refund claims for refund of the service tax paid on port services which were used for export of various consignments of goods. These refund claims were filed on the strength of the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate Commissioner's decision. 2. After hearing both sides and examining the provisions of Notification No. 41/2007-S.T., I am of the prima facie view that the respondent-manufacturer of the goods cannot claim refund of service tax paid on port services received by another party for export of the goods. Under his notification only an exporter can claim refund of service tax paid on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... den of service tax liability in respect of port services availed for the purpose of exports. Such benefit cannot be claimed by third parties. The notification nowhere mentions a manufacturer to be in the shoes of an exporter for claiming the benefit therein. 4. In the above view of the matter, I am inclined to stay the operation of the order passed by the Commissioner (Appeals). Accordingly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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