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2016 (12) TMI 993 - CESTAT NEW DELHIRejection of refund claim - N/N. 41.2007 ST dated 06/10/2007 - export of services - Custom House agent service - Port service - Transport of goods by road & Rail Services - Held that: - The Central Government in exercise of the powers conferred under sub-section (1) of Section 93 of the Finance Act, 1994 have issued the N/N. 41/2007-ST dated 06.10.2007, providing for refund of service tax paid on the taxable services used for exportation of the goods. With regard to the port service, the CBEC vide Circular dated 26.02.2010 has interalia, clarified that irrespective of the clarification of service provided by the service provider, if the same relates to the services provided in the port, the same shall be considered for benefit of refund in terms of the Notification dated 06.10.2007. We find from the available records that the services received by the appellant namely, Business Support Service and Business Auxiliary Service have in-fact been provided within the port, and thus, in our view, such services shall qualify for the benefit of refund contained in the Notification dated 06.10.2007. With regard to the CHA service, we find that the service providers have provided such service on export of goods by the appellant. Further, the GTA services have been availed by the appellant for transportation of goods upto port of export. Since, export of goods in question has not been disputed by the Department, service tax paid on the taxable services used for ultimate exportation of goods, in our opinion, should merit consideration for refund in terms of the Notification dated 06.10.2007. Refund allowed - appeal allowed - decided in favor of appellant.
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