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2013 (3) TMI 399 - AT - Service TaxAppeal was made before tribunal challenging that terminal handling charges, port service and CHA services although admissible to grant Cenvat credit to the appellant, that was denied. - Submission of the appellant is that port services and terminal handling charges being inter connected with each other for the purpose of export, the service tax paid thereon shall be admissible to be set-off against duty/tax liability. - On the other hand ld. DR says that when there is no proper evidence, the appellant shall not get the benefit of cenvat credit. Held that:- Tribunal has taken a view that port services and handling service charges are incurred in the course of export and shall be eligible for cenvat credit benefit under law. Therefore, the appellant shall get relief in respect of these 2 services availed and refund shall be admissible. So far as CHA service is concerned, once the appellant has not come out with clean hands evidencing the relation of service provider and service recipient, Revenue is correct to deny refund on this count. Therefore, appeal on this ground is dismissed and accordingly appeal is partly allowed.
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