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2018 (1) TMI 165 - AT - Service TaxRefund claim - Terminal Handling charges - GTA by Road - CHA service - Supply of Intangible goods service - Port services - EC and SHEC - Held that: - the Tribunal in the case of CCE, Belapur v. Pratap Re-rolling Pvt. Ltd. [2014 (9) TMI 814 - CESTAT MUMBAI] dismissed the appeal filed by the Revenue and allowed the refund of service tax on terminal handling charges (THC) incurred in respect of goods exported. In the case of Sesa Goa Ltd. v. CCE Goa [2014 (12) TMI 785 - CESTAT MUMBAI], the Tribunal had allowed the refund claim on port service. In the case of Chidambaram Ship Care Pvt. Ltd. v. CESTAT [2014 (2) TMI 1181 - MADRAS HIGH COURT], the Hon’ble Madras High Court held that statutory provisions relating to ports in allied acts cannot override taxation provisions. It has also been held that stevedoring services in a major or minor port is liable to service tax as port service. In the case of Tumkar Minerals Pvt. Ltd. v. Commissioner of Central Excise, Goa [2015 (12) TMI 21 - CESTAT MUMBAI] allowed the refund of Education Cess and Secondary and Higher Education Cess paid during export of goods. The appellant is entitled to refund of service tax paid on all the issues except the issues relating to GTA service and Supply of Intangible goods service which are required to be verified by the lower authority - appeal allowed in part and part matter on remand.
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