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2017 (6) TMI 636 - AT - Service TaxRefund claim - Port Service or Inland Haualge Charges - Road Transport from factory to ICD - CHA Service - Clearing and forwarding Agent Service - denial on the ground that the appellant is claiming duty drawback - Held that: - while calculating the amount of drawback on input service has not been considered, therefore, the services received by the assessee for export of goods have not demanding duty drawback claim - refund allowed. Denial also on the ground that Inland Haulage Charges, CHA Service, Clearing and forwarding Agent Service do not qualify as port service - Held that: - the Inland Haulage Charges, CHA Service and Clearing and Forwarding Agent Service have been received by the appellants for export of goods at port, and are covered under Port Services. In that circumstances, the appellants are entitled to avail claim of refund filed by them on Other Port Services. Denial of refund also on the ground that the appellant has not produced the payment of proof of service tax - Held that: - as the invoices of the above services are on record, wherein the payment of service tax is mentioned. In that circumstances, on this ground refund claims cannot be rejected to the appellant. Refund claim with regard to Road Transport Service - denial on the ground that there is no co-relation of invoices issued by the service provider and the goods transported - Held that: - the adjudicating authority is directed to verify the documents to ascertain co-relation between the services received by the appellants and corresponding invoices issued by the goods transporter. On verification of the said fact, the adjudicating authority is directed to issue refund claims to the appellants. Appeal allowed by way of remand.
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