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2018 (3) TMI 20 - CESTAT ALLAHABADRefund of service tax - denial on the ground that the appellant has not produced any evidence to show that the Port Service Providers were authorized by the Port to provide such services, as also on the ground that in some of the cases the service categories were shown to be in than the invoices - Held that: - the issue stands covered by the Tribunal’s decision in the case of SRF Ltd. Versus Commissioner of Central Excise, Jaipur-I [2015 (9) TMI 1281 - CESTAT NEW DELHI] wherein it stands held that description of Port Service given in the Notification No.41/2007 being different from the description of ‘Port Service’ defined in Section 65 of the Finance Act, 1994, cannot be adopted as a ground for denial of refund. Further the assessee cannot be burdened unduly with the condition to establish that service provider was registered under ‘Port Services’ and were authorized by the port. Appeal allowed - decided in favor of appellant.
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