TMI Blog2017 (1) TMI 1748X X X X Extracts X X X X X X X X Extracts X X X X ..... t s certificate required under the notification - HELD THAT:- The Tribunal has been consistently taking the view that various services rendered within the port are to be considered as port service which finds mention in the Notification No. 41/2007 dated 6.10.2007 as well as 17/2009 dated 6.7.2009 - Reliance can be placed in the case of M/S SRF LTD. VERSUS C.C.E., JAIPUR-I [ 2015 (9) TMI 1281 - C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, Ms. Rinky Arora, Advocate for the respondent : Shri M.R. Sharma, D.R. ORDER The present appeal is directed against the order in appeal dated 26.4.2011. 2. The appellant filed a claim under Notification No. 17/2009-ST dated 6.7.2009 for refund of service tax paid on services used for export of goods. Both the authorities below denied the refund in respect of agen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, ld. D.R. 4. The Counsel submitted that the various services such as agency charges, ground rent, weighment wharfage charges, though not specified in the notification, have been rendered within the port and are covered by the description of port services specified in the relevant notification. Refund on such service tax paid has been allowed by the Tribunal in various decisions. With re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re given below: (i) SRF Ltd. Vs. CCE, Jaipur-I - 2015 (40) STR 980 (Tri.-Del.); (ii) M/s Shivam Exports, M/s Mecshot Blasting Equipment Pvt. Ltd. Vs. CCE, Jaipur 2016-TIOL-376-CESTAT-DEL. (iii) M/s Suncity Art Exporters Others 2014-TIOL-2319-CESTAT-DEL. (iv) Vippy Industries Ltd. Vs. CCE, Indore 2013 (30) STR 238 (Tri.-Del.) (v) Faizan Shoes Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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