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2016 (7) TMI 1224 - CESTAT NEW DELHIRejection of refund claim - terminal handling charges - inland haulage - bill of lading charges - repo charges - N/N. 41/2007- ST dated 6.10.2007 - whether rejection of claim on the ground that these services are not port services, justified? - Held that: - the issue is no more res-integra as decided in the case Shivam Exports and others vs. CCE, Jaipur, [2016 (2) TMI 259 - CESTAT NEW DELHI] where it was held 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. Similarly in respect of Service Tax paid on the transportation services for movement of empty containers from the port area back to the factory was considered to be a service in respect of which the Service Tax paid on the same was available as refund to the assessee in terms of notification No. 41/07. Production of proper invoices and debit notes - Held that: - the decision in the case of M/s. SRF Ltd. vs. CCE Jaipur [2015 (9) TMI 1281 - CESTAT NEW DELHI] relied upon where 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. In the case of M/s. Satyam Enterprises, a part of the refund claim to the extent of ₹ 23,956/- (Rupees Twentythree thousand nine hundred fifty-six only) stand denied on the ground that the goods were not exported by the assessee themselves but were exported through merchant exporters in which case, refund cannot be granted to the appellant. Learned advocate appearing for the said appellant submits that he is not challenging the said part of the impugned order passed in the case of M/s. Satyam Enterprises. appeal disposed off - decided in favor of appellant except the refund of ₹ 23,956/- (Rupees Twenty-three thousand nine hundred fifty-six only) involved in the case of M/s. Satyam Enterprises.
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