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2018 (1) TMI 1091 - AT - Service TaxRefund claim - N/N. 17/2009-ST dated 07.07.2009 - exemption is to be claimed by way of filing refund claims - Jurisdiction - Held that: - when the Revenue raises objection regarding jurisdiction, it is not mentioned what will be the correct jurisdiction. The respondent-assessee were registered in Katni Range under the jurisdiction of Assistant Commissioner, Jabalpur who decided the refund claims. There is no error in jurisdiction. Refund claim - Transport service - Held that: - the respondent-assessee transported the goods directly to the port through different modes of transport as per their convenience and as such the claim for refund was found to be admissible. Mis-match of documents - Held that: - There is a provision of self certification or certification by Chartered Accountant about co-relation and nexus of input services with the exports. It is clear that in present appeals the Revenue had not brought out a specific case of any mis-match in the documents supporting the claims. Refund claim - services provided by port or person authorised by the port - Held that: - There is no dispute that services received by the respondent are falling under category of port services. The tax paid on such services has not been disputed. Hence, it is not open to the Revenue to contest that such tax paid on port services will not be eligible for exemption/ refund in terms of Notification No.17/2009-ST. Appeal dismissed - decided against Revenue.
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