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2017 (6) TMI 948 - AT - Service TaxRefund claim - Inland Haulage Charges - denial on the ground that the service in question is Business Support Service and is therefore not covered by the Board N/N. 17/2009-ST dt. 09.07.2009 - Held that: - the services were provided by CHA to the appellant when they exported the goods under the aforesaid shipping bills - services were provided by the CHA in relation to exports on which there is no dispute and the CHA services are covered under Sr. No. 11 which reads service provided by a CHA in relation to export goods exported by the exporter - the original authority has to scrutinize the refund claims - appeal allowed by way of remand.
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