Fumigation charges for cleaning containers eligible for service tax refund only in case of written agreement

CESTAT, AHMEDABAD BENCH Commissioner of Central Excise, Ahmedabad versus Gokul Refoils & Solvents Ltd.  TECHNICAL MEMBER B.S.V. Murthy FINAL ORDER NO. A/679/2012-WZB/AHD. Appeal No. ST/541 OF 2010 MAY  10, 2012 ORDER 1. The appellant filed a refund claim of Service Tax paid on service of C&F agent, fumigation service, transportation of the goods, terminal charges, etc. 2. After considering the refund claim, the original adjudicating authority took a view that the appellant is eligible for refund of Service Tax of Rs. 3,21,049/- and after it is sanctioned, during audi...