MAGSONS EXPORTS Vs. COMMISSIONER OF SERVICE TAX, DELHI

JUDGEMENT

(1.) THIS is an appeal filed by M/s. Magsons Export (hereinafter referred to as the appellant) against Order -in -Appeal No. 69/DE/ST/D -II/2012, dated 14 -3 -2012. Brief facts of the case are that appellant is a manufacturer and exporter of ready -made garments and is availing benefit of specified services defined under Notification No. , dated 7 -7 -2009.

(2.) Appellant filed a refund claim for Rs. 1,94,033/ - for the quarter April, 2010 to June, 2010 in terms of Notification No. , dated 7 -7 -2009. Assistant Commissioner vide his order -in -original dated 29 -6 -2011 rejected their claim to the extent of Rs. 1,35,634/ -. Appellant filed an appeal before Commissioner (Appeals) who vide impugned order allowed their appeal in respect of CHA service, Clearing and Forwarding service, Technical Service but rejected their appeal in respect of Courier Agency service. Appellant is in appeal before the Tribunal against the impugned order.

(3.) LD . D.R. submits that as per Notification No. in respect of Courier service, I.E.C. code is required to be mentioned on Courier invoices which was not done in this case Commissioner (Appeals) has rightly rejected their appeal.