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2010 (6) TMI 178 - CESTAT, AHMEDABAD
Exemption by refund- The appellant claimed refund of service tax paid on THC charges, REPO/BL charges, DDC & Haulage charges, documentation charges by classifying these charges under Port Service defined under Section 65(105)(zn) and their claim was rejected on the ground that the appellant have not submitted any documentary evidence to prove that the port has authorized the service provider to provide these services in relation to port service. Held that- services involved connected with Port Service and as per statutory definition, the same covered thereunder. Impugned order granting refund sustainable.