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2017 (2) TMI 625 - AT - Service TaxRefund claim - various input services - N/N. 41/2007-ST dated 06/10/2007 - denial on the ground that the said services are not confirming to port service - Held that: - the services concerning Terminal Handling Charges, B/L charges, Custom Clearance Charges, Documentation Charges, Agency Charges, haulage charges, business auxiliary service, business support service and Repo Charges were provided by the service providers within the port, facilitating export of goods. Since those services were provided within the port, irrespective of the classification of the services by the service providers, the benefit of refund provided in notification dated 06/10/2007 should be available to the appellant. Since the entire invoices referred to in the SCN were not submitted by the appellant, the matter should go back to the original Authority for verification of the invoices issued by the service provider - appeal allowed by way of remand.
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