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2017 (7) TMI 1109 - AT - Service TaxRefund of service tax - services used for export - N/N. 17/2009-ST dated 07.07.2009 - THC charges - bills of lading charges - origin haulage charges - repo charges - rejected on the ground that same are not covered under port services - Held that: - the issue is settled in favour of the appellant vide Tribunal’s decision in the case of Shivam Exports & Ors. Vs. CCE Jaipur vide [2016 (2) TMI 259 - CESTAT NEW DELHI], where it was held that Refund of service tax paid on THC Charges, REPO Charges, BL charges, DDC Charges and hollage charges is admissible in as much as the same are the port services - refund allowed. CHA services - denial on the ground that the license number and copy of license is not produced - Held that: - there is no dispute that the service tax has been paid by the service provider under CHA category and such invoices are available in the record - refund allowed. Refund of service tax paid on commission - rejection for the reason that such commission was not required to be paid in view of the exemption notification no. 18/2009 - Held that: - Since there is no dispute that the tax has been paid even though exemption is available, refund on such service tax paid cannot be denied - refund allowed. Part of the refund also stands rejected for non-submission of original invoices - Held that: - certified photo copies of such documents stands submitted - refund cannot be denied. Appeal allowed - decided in favor of appellant.
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