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2017 (2) TMI 623 - AT - Service TaxRefund claim - N/N. 17/2009-ST - denial on the ground of original invoices with certification not submitted; Bill of Lading charges, THC were not covered under the category of Port services; refund claim in respect of certain shipping bills is less than ₹ 500/-; in case of freight, service tax is to be paid by exporter etc. - Held that: - the service was transportation of goods by rail service. The invoice issued by CONCOR clearly shows the payment of service tax made by them. Accordingly, the payment of service tax refund on such cases is allowable to the appellant. Refund claim in respect of certain shipping bills is less than ₹ 500/- - Held that: - The impugned refund claim has been disallowed in all cases where service tax refund is less than ₹ 500/- in respect of each shipping bill. This is clearly a wrong interpretation of Para 2(h) of the relevant notification. Since the total service tax refund claim is much more than ₹ 500/-, rejecting the refund in each case is not called for. Certain services not covered under port services - Held that: - The various services for which the refund has been denied are rendered within the Port and hence, may be considered as Port services which are listed in the relevant notification for sanction of refund of service tax - refund is allowable in respect of the services under category of Port services. Appeal disposed off - decided in favor of assessee.
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