TMI Blog2014 (3) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... ng refund of the service tax paid on port services to the service recipient, the Jurisdictional Central Excise authorities cannot seek to reopen the assessment of service tax at the end of the service provider. Therefore, the impugned order rejecting the refund claim of Rs. 1,33,351/- of service tax on the port services on the ground that there is no relationship between the port service and royalty charges, is not correct. Though the invoices of the storage and warehousing service provider do not mention the shipping bill number, the storage and warehousing charges has been charged by the CHA from the appellant and the CHA in the invoices issued by him to the appellant has given complete details of the shipping bill. Therefore, it is wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of Rs. 92,125/- in respect of banking services. The refund claim of Rs. 8,890/- in respect of CHA service was rejected on the ground of time bar, as according to the department the application for refund had been received on 26/6/12 beyond the limitation period of one year from the date of net export order. The refund claim of Rs. 1,33,351/- in respect of port service was rejected on the ground that this amount represents the service tax paid on the water front royalty charges which have no nexus with the port service. The refund claim of Rs. 78,268/- in respect of godown rent for storage of the goods within port area was rejected on the ground that the invoice of the service provider cannot be linked with the shipping bill. On the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the warehousing service provider, that while the invoices of the warehousing service provider do not mention the shipping bill, the bill issued by the CHA, mention the shipping bill numbers and, therefore, it is wrong to say that the warehousing charges cannot be linked to shipping bills under which the goods had been exports, that as regards the refund claim of Rs. 91,125/- of the service tax paid on the bank commission charges, though the certificate issued by the bank -does not mention shipping bills, it does mention the export invoice number and each of the export invoice number can be linked to the shipping bill as the shipping bills mention the export invoice number and, therefore, the Commissioner (Appeals)s finding that the certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the service tax paid on port services to the service recipient, the Jurisdictional Central Excise authorities cannot seek to reopen the assessment of service tax at the end of the service provider. Therefore, the impugned order rejecting the refund claim of Rs. 1,33,351/- of service tax on the port services on the ground that there is no relationship between the port service and royalty charges, is not correct. 8. As regards the refund of service tax of Rs. 78,268/- on godown rent, this has been rejected on the ground that the godown service provider s bills do not have the requisite information such as shipping bill so as to establish that the bills are in respect of the goods exported by the appellant. Ongoing through the records, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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