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2017 (6) TMI 475 - CESTAT NEW DELHIRefund claim - rejection on the ground that respective input services (pertaining to terminal handling charges, wharfage charges, inspection and certification) were not specified service under N/N. 41/2007 ST dated 6/10/2007 - Held that: - matter is covered by the Tribunal’s decision in case of Angiplast Pvt Ltd Vs. CCE [2012 (10) TMI 913 - CESTAT, AHMEDABAD], where it was held that Since, there is no dispute nor there is any record or observation to show that service tax was not paid under the category of Port Service for Terminal Handling Charges and Port Services, admittedly are notified in the N/N. 41/2007-ST, refund is admissible. Refund claim rejected also on the ground of time bar - Held that: - The matter is covered by the Tribunal’s decision in case of CCE Pune Vs Chandrashekhar Exports [2015 (11) TMI 1112 - CESTAT MUMBAI], where it was held that it is settled principle as to Rules and Notifications are issued from to time to supplement the provisions of main Act and grant of relief of refund of service tax paid on services used in export of goods has to be sanctioned to the respondent when conditions prescribed in the main Act are fulfilled - refund allowed. Appeal allowed - decided in favor of appellant.
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