TMI Blog2014 (11) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not to be denied on the basis of computer generated invoices. Any services provided on the port are ‘port services’ - refund cannot be denied on the ground that service providers are not registered for any particular services - admittedly the said invoices have cross reference to either invoice number or the shipping bill number and/or container number. From the said cross references the description of the goods can be found out and the denial of the claim on the said ground is not justified when admittedly the services have been used for the export of the goods. - much as and as long as the CHA paid the service tax on the entire consideration under the category of CHA services, the service recipient would be entitled to the benefi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent, we find that the appellants are exporters of mostly handicrafts and are entitled to the refund of service tax paid on the various specified input services in terms of Notification No. 17/09-CUS dated 7/7/09. Accordingly, they filed the refund claims in respect of various services like shipping and forwarding agent services, CHA services, terminal handling services, bill of loading services, documentary charges and transportation by rail etc. including the technical testing and analysis services and fumigation services. 3. Without going into the individual reasons for denial of refund claim in each and every case in respect of each and every issue, we find that in some cases refund stand rejected for non-submission of ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers are not registered under the port services category, but are registered under different categories. We find that Larger Bench of the Tribunal in the case of Western Agencies Pvt. Ltd. vs. CCE reported in 2011 (22) S.T.R. 305 (Tri. - LB), has held that any services provided on the port are port services . Further in the case of Aarvee Denims Exports Ltd. vs. CCE reported in 2010 (17) S.T.R. 262 (Trib.) as also in the case of CCE vs. Dishman Pharmaceuticals Chemicals Ltd. reported in 2010 - TIOL - 1639 - CESTAT it has been held that refund cannot be denied on the ground that service providers are not registered for any particular services. We also take note of the Tribunals decision in the case of CCE vs. Ramdev Food Products Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re consideration under the category of CHA services, the service recipient would be entitled to the benefit of the same. No such objection was raised by the Revenue at the time of collection of service tax from the CHA and allowing them to raise such an objection at the time of grant of refund would be against the principles of justice. 8. In some cases, we note that the refund claim was filed by describing the transportation of the goods by road, whereas the actual transportation was rail; the claim was filed under the category of THC instead of CHA. These are the inadvertent mistakes having occurred in the hands of the person preparing the refund claim. Similarly claiming the service tax under a different service category by referring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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