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2016 (9) TMI 485 - CESTAT NEW DELHIRefund claim - period involved is 1.10.2007 to 31.12.2007 - THC charges, bills of lading charges, origin haulage charges, repo charges - Revenue rejected on the following grounds viz., (i) not covered under Port Services as the service providers are registered under different category and proof of deposition of tax under port services not produced, (ii) non-submission of proof of payment of service tax on GTA services, (iii) proper invoice not submitted, (iv) Cleaning activity as per OIA condition of Notification not satisfied, particularly, service provider not approved as accredited agency, (v) Rejection of Service Tax paid on technical inspection and certification services on the ground that conditions of exemption Notification not fulfilled. Held that:- the issues mentioned at Sr. No. (i) (ii) & (iii) are indeed covered in assessees favour by the various judgments. Therefore, by following the precedents, we allow the appeal in favour of the appellant. With regard to cleaning activity (Point No. (iv), since the appellant has produced the certificate for the first time before this Tribunal, we are of the view that the same should be verified by the Original Authority. Therefore, we remand the matter to the original authority for verification of such certificate. If the same is in order, the refund shall be granted to the appellant. With regard to Point No. (v), the appellant has not pressed for the refund on such ground. Thus, the appeal is dismissed as not pressed. - Appeal disposed of
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