TMI Blog2014 (3) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... een paid or not, whether service has been used or not, whether service falls within the Notification or not. Admittedly, in this case service tax has been paid, service has been used and all the services fall within the Notification. Therefore I hold that appellant is entitled for refund claim as per Notification 41/07 - Decided in favour of assessee. - ST/337/10 - - - Dated:- 3-12-2013 - Asho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was denied on the premise that the service provider of Terminal Handling charges with B/L fees is not registered under Port Services, but Business Auxiliary Service. The reason for denying CHA service is that the Clearing Forwarding service came in Notification 41/07 with effect from 7.10.2008 and the Storage Warehousing is a Cargo service which are not covered under 41/07. Aggrieved from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , whether service has been used or not, whether service falls within the Notification or not. Once these are satisfied the assessee is entitled for refund claim. Therefore, he prayed that appeal be allowed with consequential relief. 4. On the other hand, ld. AR reiterates the findings of the impugned order. 5. Heard both sides. Considered the submission. 6. In the case of Hemlines Textiles E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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