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2015 (10) TMI 2230 - AT - Service TaxRefund of Service Tax claimed on inputs services Exemption claimed under Notification No.17/2009-ST issued under Section 93 of Finance Act, 1994 Refund denied on grounds that service tax is chargeable under the head BAS and Support Service of Business or Commerce Appellant contends that said services fall in the ambit of terminal handling charges. Held That:- Exemption under Notification No.17/2009-ST requires clear classification of input services - Error in classification of input service received by appellant would disentitle refund - Denial of refund of ₹ 10,154.96 does not call for interference. Refund of ₹ 4,335.29 stands denied on the ground that refund of this amount is claimed on CHA service but invoices show the service provider to be M/s Parekh Marine Agencies and services provided were by a Clearing & Forwarding Agent. Denial of refund of ₹ 4,739.92 is unsustainable as goods exported were transported by the provider of GTA service and appellant had filed transport bills which indicate vehicle number and container number matching with the exports and bill of lading. Denial of refund of ₹ 3,552/- does not appear proper as record of invoices, export invoice and other documents filed indicate that invoices are in the name of M/s Sunrise Forwarders Pvt. Ltd. and other CHA i.e. Freightaids (India) Pvt. Ltd. acting as CHA and all the other particulars disclosing rendition of the CHA also tally. Appellant entitled to refund for ₹ 1,13,114/-, ₹ 4,739.92 and ₹ 3,552/- - Denial of refund to the extent of ₹ 10,154.96 and ₹ 4,335.29 is upheld Decided partly in favour of assessee.
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