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2016 (9) TMI 287 - AT - Service TaxRefund of service tax – port services – THC charges – bill of lading charges – origin haulage charges – repo charges - GTA services – non-submission of proof of payment – proper invoice not submitted – Held that: - the issue has been covered in many case laws. The decision taken in the case SRF Ltd. vs CCE, Jaipur [2015 (9) TMI 1281 - CESTAT NEW DELHI] is followed here – appeal allowed in favor of assesse. Cleaning activity – Held that: - since the appellant has produced the certificate for the first time before this Tribunal, the same should be verified by the Original Authority - matter remanded. CHA services – description of goods – details of other expenses – Held that: - that the invoices of CHA contained cross reference of S.B./ Invoice, which contains the description of goods. Further, the case Shivam Exports vs. CCE [2016 (2) TMI 259 - CESTAT NEW DELHI] is followed – refund allowed – appeal disposed off – decided in favor of appellant.
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