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2011 (10) TMI 137 - AT - Service TaxRefund claim of service tax - transport of goods by road, transport of goods by rail, agency charges and port charges and commission charges for export of goods has been rejected In respect of transport of goods by rail, the claim has been rejected on the ground that no evidence has been produced to show that the service provider has not availed cenvat credit of service tax - Assesse submitted that they would satisfy the original adjudicating authority by producing the documents and seeks remand on this ground refund of service tax paid on Port service has been rejected on the ground that service provider was not authorized by the port. In this connection there are several decisions of the Tribunal holding that at the receiver's end, refund cannot be denied on the ground that service provider was not authorized by the port As regards CHA Services, the refund has been denied on the ground that services provided by the CHA were not in the nature of CHA service at all If the service rendered as CHA and tax has been paid under the category, it would not be appropriate to disallow the credit Services of Commission Agents located abroad is available or not. Learned counsel submits that the service received is for sales promotion of the goods manufactured by the appellant. There are several decisions taking a view that the service tax paid on Commission Agent service located abroad for sales promotion is admissible for the purpose of cenvat credit and thereby refund. Therefore, in respect of these services also refund is to be held as admissible.
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