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2023 (10) TMI 746 - AT - Service TaxRefund of service tax - transportation of goods by rail - Transportation of goods by road - CHA Services - Terminal Handling Service. Transportation of goods by rail - HELD THAT:- The appellant has only engaged M/s KNL who was further allowed to avail the services of CHA and other service providers for export of goods from the factory of the appellant to the final destination of the goods in the foreign country - It is also a fact that M/s KNL availed the services of other parties in order to effect the export of goods. CHA Services - HELD THAT:- The appellant had produced that the CHA M/s Sunrise Freight and Forwarders Private Limited has provided a certificate that they had provided the service of customs clearances and related works to the clients of M/s KNL and even M/s KNL had given a certificate that M/s Sunrise Freight and Forwarders Private Limited had provided the service of customs clearance and related works to their clients but both the authorities have not been considered the certificate, therefore, the appellant are entitled to refund of service tax paid to CHA subject to verification of the certificate produced by the appellant. Refund of service tax paid on Transportation of goods by road - HELD THAT:- Once the Ld. Commissioner (Appeals) has allowed some portion of freight by Rail then on the same logic, the refund of service tax paid on Transportation of goods by Road should have been also allowed - the appellant is entitled to refund of service tax paid on transportation of goods. Service tax paid on Terminal Handling Service - HELD THAT:- The said services are rendered for handling the export containers at the port of exports. These services are rendered within the port area by various service providers and thus the same are in the nature of port service - This issue has been decided by various benches of the Tribunal wherein refund was granted in respect of service tax paid in respect of terminal handling services under the said notification - Reliance can be placed in TRL RICELAND PVT. LTD. VERSUS CCE, DELHI-III [2017 (7) TMI 492 - CESTAT CHANDIGARH]. The appellant are entitled to refund of service tax and for determining the quantum of the same, all the matters are remanded back to the adjudicating authority for verification and sanctioning the refund claims filed by the appellant - Appeal allowed by way of remand.
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