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2013 (7) TMI 553 - CESTAT NEW DELHIDenial of Refund - Refund of service tax paid under Terminal Handling Charges, Inland Haulage Charges, B.L. Charges, Rail Freight and Agency Charges – Held that:- Refund of service tax paid and Charges admissible - invoices clearly show amount against THC as well as B.L.C and the service tax had been paid on these charges - the container number and Shipping bill number was also mentioned on the invoices in the name of assessee - sufficient to prove that the consignment in question was exported - Court relied upon Durhan Spintex & Holding Pvt. Ltd. Vs. Commissioner of Service Tax, Ahmedabad (2012 (8) TMI 288 - CESTAT, AHMEDABAD) - what is required to be seen was whether service tax was paid for required service under admissible category or not. Refund of service tax paid on Rail Freight and Inland Haulage Charges – Held that:- Assessee would be eligible for the refund of the service tax paid by them under the Notification No. 17/2009-ST – court relied upon Trident Ltd. Vs. CCE Chandigarh(2013 (4) TMI 201 - CESTAT, NEW DELHI) - invoices issued by the various Rail operators clearly shows the container number and name of the assessee – decided in favour of assessee.
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