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2017 (6) TMI 1143 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 06.10.2007 - THC charges - bills of lading charge - origin haulage charges - repo charges - denial on the ground that these services are not covered under Port Service as the service providers are registered under different category of services - Held that: - irrespective of the classification of service provided by the service providers, the same should merit consideration as port service for the purpose of refund benefit, since such services were provided within the port of export - refund allowed. Refund claim - denial on the ground that Proper invoice not submitted (debit notes have not been prescribed as the valid document for the purpose of claiming refund of service tax - Held that: - Rule 4A ibid mandates that taxable service has to be provided on invoice, bill or challan, containing certain informations. If the debit notes issued by the service provider contained the desired information, the same should be considered as the valid document for the purpose of extending the benefit contained in Notification dated 06.10.2007 - Since, the debit notes have to be verified by the original authority for ascertaining their contents, we are of the view that matter should go back to the original authority for necessary verification - matter on remand. Refund claim - CHA service - denial on the ground that Description of goods not mentioned in the invoices issued by CHA. Further, details of other expenses have not been furnished - Held that: - since the appellant claims that the invoice contained the reference of shipping bills and the description of goods, we are of the view that the matter should be verified to the original authority for verification of such aspect - matter on remand. Appeal allowed - part matter on remand and part decided in favor of assessee.
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