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2016 (10) TMI 963 - CESTAT NEW DELHIRefund of service tax - N/N. 41/2007-ST dated 6.10.07 - export of goods - terminal handling charges - Bills of lading service - Denial on the ground that the documents issued in respect of services relating to activities at the port of export have not been issued by the port or any person authorized by the port and that the documents being debit notes, refund is not admissible - Held that: - the issue stand decided in the case of SRF Ltd. vs. CCE [2015 (9) TMI 1281 - CESTAT NEW DELHI] where it was held that appellants are entitled to refund of service tax paid on such services. Courier services - IEC code not mentioned - Held that: - The said defect is rectifiable defect and infact stand rectified by the appellant - appellant to be entitled to the refund claim. GTA services - lorry receipts not establishing the co-relation with the exported goods - Held that: - the containers mentioned in the lorry receipt itself are the one which were ultimately exported and this fact can be established so as to prove that the said GTA services were received by the appellant for the export of the goods - refund allowed. Matter remanded to the original authority for examining the documentary evidence - appeal allowed - decided partly in favor of appellant.
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