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2017 (3) TMI 122 - AT - Service TaxRejection of refund claim - N/N. 41/2007-ST dated 06.10.2007 - various services - rejection on the ground that the services are not port services and non-submission of proof of payment and proper invoices and description of goods not mentioned in invoices - Held that: - the grounds of rejection have been found to be untenable - reliance was placed in various decisions Shivam Exports & Ors. Vs. CCE, Jaipur [2016 (2) TMI 259 - CESTAT NEW DELHI] and SRF Ltd. vs. CCE, Jaipur [2015 (9) TMI 1281 - CESTAT NEW DELHI]. Rejection of service tax paid on services relating to collection of foreign exchanges - rejection on the ground that debit notes/vouchers issued by bank from which it is not evident that services were used for the exported goods - Held that: - the service tax was collected by the bank for realization of export proceeds and vouchers were issued by the bank. Therefore, there is no dispute about export of goods and charges collected by the bank for realization of export proceeds. Thus, refund claim is not deniable for the procedural lapses, if any and same should be allowed. Rejection of refund of service tax paid on cleaning/fumigation of containers services - rejection on the ground that condition of exemption notification not fulfilled - Held that: - since the appellant is not pressing for refund on this ground, the same is rejected. Rejection of refund of service tax paid on technical testing and analysis services - rejection on the ground that condition of exemption notification not fulfilled - Held that: - the consultant is not pressing for the same, therefore, refund is rejected. Appeal disposed off - decided partly in favor of appellants.
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