TMI Blog2014 (8) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... oods have been exported without availing drawback of service tax paid on the specified services under Customs, Central Excise Duties and Service Tax Drawback Rules 1995. It is seen that the said condition is unambiguously worded, with only one interpretation that in case the appellants had availed of drawback of service tax paid under the aforesaid Drawback Rules they become in-eligible for the benefit under Notification No. 41/2007-ST and the appellants have conceded that they have availed of such drawback. Custom House Agent service is a taxable service under Section 65 (105) (h) read with Section 65(105) (35) of the Finance Act 1994 and this services is not included in the schedule to Notification No.41/2007-ST. Obviously, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of which refund was sought was not paid under any of the services mentioned in Notification No.41/2007-ST dated 06.10.2007. 3. The appellants while not disputing that they had claimed drawback on goods exported relating to which the refund claim was filed, contended that the said drawback cannot be related to the taxable services availed of at the port as the same were availed of beyond the factory gate. The appellants have also contended that whatever services are rendered in the port area are to be treated as port services. On these bases, the appellants contended that they are eligible for the impugned refund. 4. We have considered the appellants contentions and pursued Notification No.41/2007-ST. One of the conditions prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder registration No.MIV/ST/CHA/161/2004 for providing CHA services. Custom House Agent service is a taxable service under Section 65 (105) (h) read with Section 65(105) (35) of the Finance Act 1994 and this services is not included in the schedule to Notification No.41/2007-ST. Obviously, therefore, the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port Service and therefore can not be refunded under Notification No.41/2007-ST. 6. The appellants referred to the CESTAT Larger Bench decision in the case Western Agencies Pvt. Ltd. Vs. CCE Chennai 2011(22) STR 305 (Tri.-LB) in an attempt to support to their case. We have perused the said judgment. That judgment deals with the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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