TMI Blog2010 (6) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... orized by port, their refund sanctioned by the Adjudicating Authority was not proper - refund of tax paid on CHA charges stands rejected by Commissioner (Appeals) on the sole ground that the same is not supported by the invoices - Held that: - As regards the THC charges - introduced with effect from 7-7-09 and as such at this prima facie stage, the appellant cannot be said to be entitled to the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, the haulage charges and goods transport operator services, Commissioner (Appeals) has held that since the service provider are neither port or authorized by port, their refund sanctioned by the Adjudicating Authority was not proper. In this respect learned advocate submits that the same Commissioner (Appeals) has earlier decided the matter in their favour, in their own case. Revenue filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges are covered by the port service, there was no need to introduce a separate entry for terminal handling charges, being Entry No. 16 in the notification as against the specific entry of port services, being Entry No. 2. As such he submits that the refund of service tax paid on THC charges would only be admissible with effect from 7-7-09. On being questioned learned advocate submits that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier stay order of the Tribunal where the stay petition filed by the Revenue was rejected. As regards the THC charges, I find that the same were introduced with effect from 7-7-09 and as such at this prima facie stage, the appellant cannot be said to be entitled to the refund of the same. As regards CHA charges, I prima facie agree with the appellant that the observations of Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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