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2016 (5) TMI 1329 - AT - Service TaxRefund claim - THC charges - bills of lading charges - origin haulage charges - repo charge - denial on the ground that services are not port services - Non submission of proof of payment of service tax on GTA services - Proper invoice not submitted - Held that: - the issues are covered by the decision in the case of Suncity Art Exports & Ors. [2014 (11) TMI 251 - CESTAT NEW DELHI], where on similar issue refund was allowed - appeal allowed - decided in favor of appellant.
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