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2017 (1) TMI 1748 - AT - Service TaxRefund of service tax paid - services used for export of goods - agency charges - ground rent - weighment & wharfage charges - denial on the ground that these services are not specifically included in N/N. 17/2009-ST dated 6.7.2009 and also on the ground that appellant has failed to produce Chartered Accountant’s certificate required under the notification - HELD THAT:- The Tribunal has been consistently taking the view that various services rendered within the port are to be considered as port service which finds mention in the Notification No. 41/2007 dated 6.10.2007 as well as 17/2009 dated 6.7.2009 - Reliance can be placed in the case of M/S SRF LTD. VERSUS C.C.E., JAIPUR-I [2015 (9) TMI 1281 - CESTAT NEW DELHI] and M/S. SHIVAM EXPORTS, M/S. MECSHOT BLASTING EQUIPMENT (P) LTD. AND M/S. SHREE RAM INDUSTRIES VERSUS CCE JAIPUR [2016 (2) TMI 259 - CESTAT NEW DELHI] - the refund claims are allowed in respect of these services except GTA services. GTA Services - HELD THAT:- The appellant has submitted that they are in possession of documentary evidence regarding payment of service tax as well as to correlate such payment to the shipping bills under which the goods have been exported - matter remanded to the original adjudicating authority for verification of such claims. Appeal allowed in part and part matter on remand.
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