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2013 (12) TMI 557 - AT - Service TaxRefund of CENVAT Credit - Notification No. 41/2007-S.T., dated 6-10-2007 - Terminal handling charges - Held that:- any service rendered at the port would be covered by the definition of port service. If that be so, terminal handling charges get included in the port service category and the assessee becomes entitled to the refund of the same in terms of the Notification - Following decision of Western Agencies reported in [2011 (3) TMI 528 - CESTAT, CHENNAI (LB)] - Stay granted.
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