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2017 (8) TMI 219 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 06.10.2007 - Transportation Charges - denial on the ground that these are not used for export of goods - Held that: - the goods which has been exported by the appellant are required to be stuffed in the containers only and containers are available at port, therefore, the transportation of empty containers from port to their factory is a service received by the appellant for export of goods, therefore, on the said services, the refund claim cannot be denied as the same has been used by the appellant for export of goods. Refund claim - Inland Haulage Charges - denial on the ground that the condition of Rule 4(A) of the Service Tax Rules has not been met out by the appellant - Held that: - as per CBEC circular No.112/6/2009 dated 12.03.2009, it has been clarified that merely, the procedural lapse on behalf of the service provider, the refund claim cannot be denied to the exported of goods when it has been established that the service has been used by the appellant for export of goods, therefore, the refund claim on this ground cannot be denied. Refund claim - Terminal Handling Charges - storage - denial on the ground that these are not port services - Held that: - services has been used by the appellant at port for export of goods, therefore, any services received at port is covered under port services, therefore, the appellant is entitled to the benefit of refund claim on the above services. Refund claim also denied on the ground that the appellant is claiming drawback on the goods exported - Held that: - similar issue decided in the case of M/s Shahi Exports Pvt. Ltd. Versus CCE, Delhi-IV [2017 (3) TMI 1543 - CESTAT CHANDIGARH], where it was held that the refund claim filed by the appellant cannot be rejected on the ground that the appellant has claimed drawback on specified services - refund allowed. Appeal allowed - decided in favor of appellant.
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