TMI Blog2012 (10) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 - A/1522/2012-WZB/AHD - Dated:- 17-10-2012 - Mr. B.S.V. Murthy, J. Appellant by : Shri Paritosh Gupta, Advocate Respondent by : Shri J. Nagori, A.R. Per : Mr. B.S.V. Murthy; Refund claim for Rs. 65,854/- has been rejected on the ground that appellant s claim for refund of service tax paid on various services including Terminal Handling Charges used in respect of goods exported, is not admissible. 2. Learned counsel on behalf of the appellant submits that appellant is challenging rejection of refund claim only in respect of Terminal Handling Charges amounting to Rs. 58,380/-and the balance being relating to different services involving a small amount, is not being challenged. He relies upon the decision of this Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether the service tax paid on the Port Service or not:- 6. From the certificate it is quite clear that both terminal handling charges and REPO charges were paid to JNPT/NSICT and GTIL port services. It is surprising that in respect of REPO charges, the Commissioner has accepted the stand taken by the appellants that it is covered under port service whereas for terminal handling charges he considers that the same is not relating to port service. In fact the department could have easily verified whether THC and REPO charges were actually charges paid towards service tax for port services or not since Expressing Shipping and Logistics clearly says that whatever they have collected they have paid to the port authorities. Once REPO have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regards bill of lading charges the matter shall be decided by the original adjudicating authority on the basis of documentary evidence that will be produced by the appellant. Appeals are decided by setting aside the impugned order and by way of remand to Original Adjudicating Authority to decide the terms of above observation. 5. In this case, the rejection has not been made on the ground that it is not Port Service but only on the ground that the Terminal Handling Charge was not specifically mentioned earlier. Since, there is no dispute nor there is any record or observation to show that service tax was not paid under the category of Port Service for Terminal Handling Charges and Port Services, admittedly are notified in the Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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