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2017 (5) TMI 1459 - AT - Service TaxRefund claim - Terminal Handling Charges - Custom House Agents service - denial on account that these are not port services - Held that: - Since the services were availed and utilized within the port for export of goods, irrespective of the classification of the services done by the service provider, the same should merit consideration has “Port Service” - refund allowed. Banking charges - rejection on the ground that no documentary evidences were produced by the appellant, showing payment of service tax on the charges claimed by the banks - Held that: - Since the appellant submits that it has adequate documents to demonstrate payment of service tax on the bank charges, the matter should be verified by the original authority - matter on remand. With regard to payment of service tax by utilizing the cenvat credit under reverse charge mechanism, we find that the Tribunal in the case of Kansara Modler Ltd. [2014 (1) TMI 1095 - CESTAT NEW DELHI] had held that as a recipient of service, the service tax payment can be made under reverse charge mechanism by utilizing the cenvat credit - the appellant is eligible for payment of service tax from cenvat account. Appeal allowed - part matter decided in favor of appellant and part matter on remand.
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