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2018 (3) TMI 191 - AT - Service TaxRefund claim - N/N. 17/2009-ST dated 7.7.2009 and 41/2007-ST dated 6.10.2007 - rejection on the ground of time limitation - Held that: - as per N/N. 17/2009-ST dated 7.7.2009, the time limit for filing the refund claim was extended to one year - for the quarter ending July 2009 to September 2009, refund claim was filed on 9.12.2009 - Admittedly, the refund claim is filed by the appellant within time limit prescribed as per N/N. 17/2009 dated 7.7.2009. Refund claim - terminal handling charges - denial on the ground that these are port services - Held that: - this terminal handling charges has been paid by the appellant at port and the said service has been availed by the appellant for export of the goods - CBEC Circular dated 26.2.2010, clarifies that irrespective of the classification of service provided by the service provider, if the services are related to port service, the same shall be considered for benefit of refund - on terminal handling charges, the appellant is entitled to claim refund as the said services has been availed by the appellant at port and do qualify for port services. Refund claim on CHA service - denial on the ground that the invoices is not in the name of the appellant issued by the CHA - Held that: - on the shipping bill, name of the CHA mentioned and export through the authorised CHA has been made by the appellant - on charges paid to CHA and the service tax thereon, the appellant is entitled to avail Cenvat credit - refund allowed. Appeal allowed - decided in favor of appellant.
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