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2014 (10) TMI 454 - CESTAT NEW DELHIDenial of refund claim - Port services - The original adjudicating authority also held that the services in respect of which the refund was claimed by their very nature did not qualify to be port services. The Commissioner (Appeals) found that the impugned services are classifiable as port services and the respondents were eligible to claim refund of the service tax paid on the said services under Notification No. 41/2007-ST and after detailed discussion allowed the refund to the respondents. - Held that:- Ground on which Revenue has filed this appeal was not at issue at all in the Order-in-Original or the Order-in-Appeal. - Obviously the Revenue’ appeal has transgressed even the outermost boundaries of the Show Cause Notice and the Order-in-Original and the Order-in-Appeal taken together and is therefore not sustainable - Decided against Revenue.
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