2013 (3) TMI 399

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..... ellate authority came to Tribunal challenging that terminal handling charges, port service and CHA services although admissible to grant cenvat credit to the appellant, that was denied.  Submission of Shri Hrishikesh Jha, ld. Counsel is that port services and terminal handling charges being inter connected with each other for the purpose of export, the service tax paid thereon shall be admiss .....

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..... he appellant shall get relief in respect of these 2 services availed and refund shall be admissible. So far as CHA service is concerned, once the appellant has not come out with clean hands evidencing the relation of service provider and service recipient, Revenue is correct to deny refund on this count. Therefore, appeal on this ground is dismissed and accordingly appeal is partly allowed [Dicta .....

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