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2015 (7) TMI 99 - AT - Service TaxDenial of refund claim - Non compliance with the condition of the Notification No. 41 /2007-S.T., dated 6-10-2007 - Terminal Handling Charges - Held that:- Refund to the services availed by the appellant on Terminal Handling Charges have been denied on the premise that same does not qualify as Port Charges but as per the C.B.E. & C. Circular No. 112/6/2009-S.T., dated 12-3-2009 where it has been clarified that if it is not in dispute that the service availed by the assessee is in the course of their business of export and the assessee has paid the service tax thereon, therefore it is not required to examine under which category the service tax provider has paid the service tax. - as per the said C.B.E. & C. circular dated 12-3-2009, I hold that as it is not disputed that the appellant has used these service in the course of business of export, and they have paid the service tax thereon, therefore, the appellant are entitled for refund claim. Accordingly, I set aside the impugned order qua rejecting the claim on account of input service on terminal handling charges - Decided in favour of assessee.
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