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2011 (9) TMI 248 - AT - Service TaxRefund claims for service tax paid by them used for export of finished goods - Port service and GTA service - Port service, the refund claim has been disallowed on the ground that person providing service was not authorized by the Port - Port service, the refund claim has been disallowed on the ground that person providing service was not authorized by the Port - refund of service tax paid on Port service - required to be seen that service tax has been paid by the appellant and the service received was port service or not - denial of the refund on the ground that debit note cannot be a document - denial of refund on the ground that document issued by service provider was not a prescribed document does not appear to be supported by the relevant rule 4A - apply Rule 4A of Service Tax Rules, 1994 and Rule 9(2) of CENVAT Credit Rules, 2004 and examine the eligibility of CENVAT Credit of service tax paid and refund - details given by the appellant as regards proof of payment of service tax are sufficient and the original adjudicating authority can get it verified in case of doubt - appellant was required to produce self certified copies of documents which they have failed to do, it is a curable defect and the appellant could have been asked to cure the defect - refund claim in respect of Port service is allowed - refund claim in respect of transport service is remanded back to original adjudicating authority to decide the issue.
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