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2016 (10) TMI 581 - CESTAT NEW DELHIRefund of service tax - services utilized for export purposes - N/N. 41/2007-ST dated 06.10.2007, port services entitled to refund claim - THC charges - bill of loading charges - origin haulage charges - repo charges - CHA services - transportation of empty containers from port to factory charges - whether denial of refund claim justified on the ground that these services do not fall under the category of port services? - Held that: - the issue stands decided in various cases M/s SRF Ltd. Versus C.C.E., Jaipur-I [2015 (9) TMI 1281 - CESTAT NEW DELHI], M/s. Shivam Exports, M/s. Mecshot Blasting Equipment (P) Ltd. And M/s. Shree Ram Industries Versus CCE Jaipur [2016 (2) TMI 259 - CESTAT NEW DELHI]. As much as the issue stands decided, the assessee would be entitled to the refund of service tax paid on the said services. In some of the cases the refund stands denied on the ground that the appellant have not submitted proper invoices and have only produced debit notes. The said issue is covered by the earlier decision of the Tribunal laying down that the said debit notes would be admissible documents for the purpose of refund. Matter remanded for grant of refund wherever held admissible - appeal disposed off.
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