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2016 (11) TMI 1481 - AT - Service TaxRefund claim - various input services - denial on the ground that the services do not fall within the scope of Port Services - Held that: - irrespective of the taxable service, if the same are provided within the port for exportation of goods, the refund claim can be processed in terms of the N/N. 41/2007 dated 06.10.2007 - refund claim denied by the authorities below on the disputed services namely, inland Haulage charges, Freight outward charges, BL charges and CHA charges is not in conformity with the provisions of the Notification dated 06.10.2007 and to that extent the impugned order is set aside - appeal allowed. Refund claim - fumigation charges - denial on the ground that the appellant had not produced the written agreement entered with the overseas buyer for providing such service - Held that: - Since the ld. Advocate concedes that the agreement has been entered into and the same is available with the appellant, I am of the view that the matter should go back to the original authority for verification of the agreement entered into by the appellant with its overseas buyer - matter on remand. Appeal allowed in part and part matter on remand.
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