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2017 (7) TMI 170 - AT - Service TaxRefund claim - Port Service - Inspection Certification Services - Customs House Agent service - Storage Warehousing Service - denial on the ground that these are not port services - N/N. 41/2007-ST dated 06.10.2007 - denial also on the ground that the invoices issued by the J.M. Baxi having ambiguous description of service and evidence of payment of service has not been provided - Held that: - Circular No. 112/6/2009-ST dated 12.03.2009 it has been clarified that the port services do not necessarily have to be port services but the same must be related to export of goods. Admittedly, there is no dispute regarding services availed by the appellant for export of goods at the port of export, therefore, the refund claim cannot be denied on that ground - the certificate produced by the appellant shows payment of service tax has been made under the category of CHA and the said certificate also clarifies that the services are used for CHA services. Therefore, the appellant is entitled for refund of the port service - refund allowed. Refund claim - Inspection and Certification Service - denial on the ground that the invoices are not issued in respect of export of goods and stuffing of containers not form part of Inspection and Certification Services - Held that: - the certificate issued by the Service provider clearly provides that the services were with respect to the export of goods - It is admitted that in the case in hand, the service tax has been borne by the appellant, therefore, the refund claim cannot be denied to the appellant on those grounds. Refund claim - Customs House and Agent Service - denial on the ground that all the required details were not provided in the invoices - Held that: - circular dated 12.03.2009, clarifies that procedural violations should be dealt with at the end of the service provider and not the end of the service recipient i.e. appellant, therefore, it is fact on record that the appellant has received services and paid service tax thereon, therefore, the appellant is entitled for refund claim. Refund claim - Storage and warehousing service - denial on the ground that invoices does not show that the services has been used for export of goods - Held that: - As it is fact on record that these services have been received for export of goods and not contraverted by any positive evidence, therefore, the refund claim cannot be denied on this ground. Refund allowed - appeal allowed - decided in favor of appellant.
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