TMI Blog2017 (10) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... MMISSIONER OF CENTRAL EXCISE Versus AIA ENGINEERING PVT. LTD. [2015 (1) TMI 1044 - GUJARAT HIGH COURT], for earlier period, considered the eligibility of benefit of N/N. 41/2007 dated 06.10.2007 as amended, in relation to very same services and held that these services fall under the scope of the said Notification - refund allowed - appeal allowed - decided in favor of appellant. - E/12241-12245, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all these service on which service tax was paid had been used by them in the export of goods and the said services fall under the scope of Notification No.41/2007 dated 06.10.2007 as amended at relevant time under the category of port service. It is his contention that the Revenue has not disputed the fact that these services had used in the export of the goods during relevant time. Eligibility o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In Support of his contention, the Ld. AR for the Revenue referred to the judgment of the Hon ble Supreme Court in the case of Sarvesh Refractories (P) Ltd. Vs CCE - 2007 (218) ELT 488 (SC). 5. In his rejoinder, the Ld. Advocate Sh. Hardik Modh, placed the sample invoices issued by the service provider whereunder these services were described as Terminal Handling Charges, Repo Charges etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Business Auxiliary Service, however, the details of services rendered reflected on these invoices indicate the services as, repo charges, terminal handling charges, etc. which are covered by the judgment of the Hon ble Gujarat High Court in the assessee s own case. Following the aforesaid judgment of the Hon ble Gujarat High Court, the service tax paid on the aforesaid services, undisputedly used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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