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2017 (10) TMI 709 - AT - Service TaxRefund claim - port services - rejection on the ground that the invoices issued by the Port and Inland Water Transport department, is in the name of CHA and not in the name of the appellant - Held that: - there is no dispute about the payment of service tax on port services and their receipt used by the exporter for export of iron ore fines - the appellant has produced on records, the debit notes issued by the CHA to the appellant and its co-relation with the service tax paid through invoice issued by Port and Inland Water Transport department. In the impugned order, the Commissioner has not given any findings with regard to this co-relation - matter is remanded to the original authority who will consider the documents produced by the appellant to establish co-relation between service tax paid by the exporter to the CHA - appeal allowed by way of remand.
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