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2017 (6) TMI 222 - AT - Service TaxRefund of service tax - drawback on export items - N/N. 41/2007-ST dated 6.10.2017 and 17/2009-ST dated 07.07.2009 - Held that: - the services, received by the exporter on which service tax has been paid, are relatable to the activities within the port, are to be considered for sanction of refund - in the appellant’s own case M/s. Shree Rajasthan Syntex Ltd. Versus C.C.E. Jaipur [2017 (5) TMI 1459 - CESTAT NEW DELHI], the Tribunal held that they are eligible for refund of service tax in respect of terminal handling charges, CHA services, banking charges and also for tax paid using cenvat credit. In respect of rejection of claim due to lack of supporting evidences with reference to GTA services, sales or purchase of foreign exchange, banking charges, it is seen that the appellants are pleading that they have complete supporting evidences, which can categorically link-up with availment of service, payment of service tax with the shipment of cargo by them. This requires verification by the sanctioning authority. Appeal allowed by way of remand.
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