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2015 (9) TMI 1620 - CESTAT MUMBAIRefund of service tax paid - services which was utilized for export of the goods - case of the Revenue is that the service under section 65 (105) (zzn) is for the port services and the service provider has not discharged the service tax under this category - whether the service tax paid by the service providers on Terminal Handling Charges are eligible for refund under notification no. 41/2007-ST or otherwise? - Held that:- The issue is no more res-integra as Hon’ble High Court of Gujarat in the case of Commissioner of Central Excise AIA Engineering Pvt. Ltd. [2015 (1) TMI 1044 - GUJARAT HIGH COURT] has, on a question of law on the same issue, held that Exemption Notification No. 17/2009-S.T., provided total exemption from payment of Service Tax paid on services commonly known as terminal handling charges. Such exemption was available for service classified under sub-clause (zn) of Clause 105 of Section 65 of the Finance Act, 1994 - refund allowed - appeal allowed - decided in favor of appellant.
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