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2017 (6) TMI 381 - AT - Service TaxRefund claim - service tax towards the GTA services - Notification No. 41/200 ST - rejection on the ground that the details of linkage between transported goods and exported goods was not available and also on the ground that the tax paid on movement of empty containers from ICD/port to the appellant’s factory is not admissible - Held that: - It is seen that the transport documents contained the details of export goods along with exporter’s invoice numbers and container number. Apparently, these details can be connected with the shipment details available in the shipping bill to find proper linkage. On verification of such linkage, the claimed refund is available to the appellant - On the issue regarding movement of empty containers from the yard/ port to the factory of the appellant, it is seen that it is by now a well settled position that such movement is with reference to export of goods and service tax paid for the same is eligible for refund - refund allowed. Refund claim - services rendered by foreign commission agents - rejection on the ground of limitation - Held that: - The conditions mentioned in the notification are to be read harmoniously so that they will not result in conflict with each other - As the refund will rise only on payment of service tax, the claims filed within the period of limitation calculated from such payment, should be considered as filed in time - refund allowed. Refund claim - Terminal Handling Charges (THC) and documentation charges etc - denial on the ground that the appellants failed to produce evidence to the effect that these are attributable to port services - it was held claimed that THC was not a listed service prior to 07/07/2009 - Held that: - it is a well settled legal position that THC and documentation charges incurred by the appellant within the port area for the services relating to the export of goods, are to be considered as services eligible for refund of service tax - refund allowed. The matter has to go back to the Original Authority for a fresh decision - appeal allowed by way of remand.
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