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2017 (3) TMI 1509 - CESTAT CHANDIGARHRefund claim - debit note/expense voucher - Whether the refund can be sanctioned on the basis of debit note submitted by the appellants? - Held that: - In the CBEC clarification dt. 11.12.2008 (supra) issued to streamline procedures for such refunds, it was clarified that Invoices/Challans/Bills issued by the supplier of taxable services in conformity with Rule 4A of Service Tax Rules, 1994 are reasonable evidences - reliance placed in the case of M/s Shivam Exports & Others Vs. CCE, Jaipur [2016 (2) TMI 259 - CESTAT NEW DELHI], where it was held that so long as the documents (debit notes) reveal the essential details like registration no, service provided, service recipient, value of taxable service, refund cannot be rejected (merely because the documents are debit notes). Whether refund of Terminal Handling charges paid by the appellants in terms of N/N. 41/2007-ST prior to 07.07.2009 can be allowed? - While the Commissioner acknowledges in his order that service of Terminal Handling are provided for export of goods at the port, he has rejected the refund stating that the same was not specifically included in the list of eligible services - Held that: - this particular issue has been decided by this Tribunal in their favour in their own case in Nahar Fibres Vs. CCE, Chandigarh [2013 (12) TMI 330 - CESTAT NEW DELHI], where By reference to the exemption provided at Sl. No. 16 of the table in N/N. 17/2009-ST, the adjudicating authority inferred; and in the considered view of this Tribunal erroneously, that terminal handling charges when provided within the port do not fall under port services vide the N/N. 41/2007-ST. This conclusion of the adjudicating authority which found resonance in the order of the Commissioner (Appeals), is in my considered view erroneous and proceeds on a fallacious interpretation of the provisions of N/N. 41/2007-ST - refund allowed. Appeal allowed - decided in favor of assessee.
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