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2011 (10) TMI 64 - CESTAT, AHMEDABADRefund - CHA service and Port service - The ld.Commissioner seems to have rejected the claim on the ground that Terminal Handling charges is not cargo handling service. - Port service is a notified service in the Notification No.41/2007 - refund of Service Tax on this service in relation to export goods exported by the exporter was granted vide Notification No.17/2009-ST, dt.7.7.09 - refund in this case is for the period prior to the aforesaid notification, the same is disallowed. - impugned orders are set aside and matters remanded to original adjudicating authority for fresh decision.
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