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2017 (7) TMI 61 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 06.10.2007 - THC charges - bill of lading charges - origin haulage charges - repo charges etc. - denial on the ground that the services are not port services - Held that: - the services in relation to THC charges, bill of lading charges, origin haulage charges, repo charges etc., were used/utilized by the appellant within the port for exportation of the goods. Since the services were used by the appellant within the port, irrespective of the classification of those services, the refund benefit should be available in terms of Notification dated 06.10.2007 - refund allowed. Refund claim - denial also on the ground that debit note is not the proper document, in terms of Rule 4 A and 4 B of the Service Tax Rules, 1994 - Held that: - sample copy of debit note contains the reference of the container, shipping bill No., description of service value, and the service tax, registration No. of the service provider etc. Since the said information are corelatable with the export documents, I am of the view that refund benefit cannot be denied for the reason that the debit note is not the prescribed document under the Service Tax Statute - the matter should go back to the Original Authority for verification of the documents, to be submitted by the appellant - matter on remand. Appeal allowed - decided partly in favor of appellant and part matter on remand.
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