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2016 (6) TMI 1136 - CESTAT NEW DELHIRejection of refund claim - N/N. 41/2007-ST - THC charges - bills of lading charges - origin haulage charges - repo charges - whether denial of refund claim justified on the ground that the services are not port services and proof of payment of GTA services and proper invoices not submitted? - CHA services - as per OIO, description of goods not mentioned in the invoices issued by CHA - reliance placed in the decision of Shivam Exports and others vs. CCE, Jaipur, [2016 (2) TMI 259 - CESTAT NEW DELHI] and M/s. SRF Ltd. vs. CCE Jaipur [2015 (9) TMI 1281 - CESTAT NEW DELHI] - Held that: - the issue of the cases of Shivam Exports and SRF Ltd. is squarely similar to the case in hand and decision in the case apply. It was held in the cases that refund of service tax paid on terminal handling charges, repo charges and Bill of lading charges and haulage charges are available to the exporters. Also it was held that if the documents produced are debit notes and giving all the details and particulars as required under Rule 4A of the STR 1994, the refund cannot be denied on the technical ground that the documents are not invoices but debit notes. Cleaning activity - Technical Inspection and Certification service - the appellant is not pressing for refund of service tax on cleaning activity and technical inspection and certification service - refund disallowed. Following the decision of the cases mentioned, the refund allowed - appeal allowed - decided in favor of appellant.
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