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2014 (1) TMI 1098 - AT - Service TaxRejection of refund claim on terminal handling charges – Charges not mentioned in the Notification list - Whether or not the service tax paid on terminal handling charges is refundable under notification No. 41/2009 – Held that:- Even if the service provider is having only registration of one service, the exporter under notification No. 41 of 2007 is entitled to refund of the service tax paid and used for export of goods and that no verification of registration certificate of the service provider is necessary -nowhere from the records, it is coming out that service tax was paid by the service provider under business support services - Relying upon CST. Ahmedabad Vs. Riddhi Siddhi Cluco Biols Ltd. [2011 (8) TMI 187 - CESTAT, AHMEDABAD] - there was no ground to reject the refund claim when appellant was claiming refund of service tax that has been paid as port services – Decided in favour of Assessee.
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