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2017 (11) TMI 91 - AT - Service TaxRefund claim - N/N. 41/2007 dated 06/10/2007 - input services - denial on the ground that the input services not confirming to the definition of Port service - Held that: - the services namely, Inland Haulage Charges, Freight Outward Charges, B.L. Charges, Terminal Handling Charges etc. were used/utilized by the appellant within the port of export, facilitating exportation of the goods. Since admittedly, the said services were used within the port of export, irrespective of the classification of those services, the same should merit consideration as port service for the purpose of benefit of refund - refund allowed. With regard to refund claim of the fumigation service, there is agreement between the overseas purchaser and the appellant for undertaking fumigation services in respect of goods exported by the appellant. Since there is agreement between the appellant and the overseas purchaser of goods, the requirement of the Notification has been duly complied with - refund allowed. Appeal allowed - decided in favor of appellant.
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