TMI Blog2015 (5) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.3.2009 (Sl. No. VII), which has already been reproduced by the Commissioner (Appeals). I also find that the various Benches of the Tribunal have allowed refund relying on the Board's circular dated 12.3.2009. Further, the Hon'ble Gujarat High Court also in the case of Commissioner Vs. Adani Enterprise (2014 (11) TMI 973 - GUJARAT HIGH COURT) has allowed refund relying on the Board' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority and allowed the appeal with consequential relief. 3. The learned AR reiterates the grounds of appeal and the findings of the adjudicating authority. The respondents claimed refund of input service credit on the terminal handling charges and Bill of Lading fees whereas the service provider has not paid service tax under port services and what is allowed under Notification i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services under Notification No. 41/2007 in respect of terminal handling services and Bill of Lading fees is eligible or not. I find that the lower appellate authority has relied on the Board's circular dated 12.3.2009 (Sl. No. VII), which has already been reproduced by the Commissioner (Appeals). I also find that the various Benches of the Tribunal have allowed refund relying on the Board' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to exporters, on taxable services that he receives and used for export do not require verification of registration certificate of the supplied of service. Therefore, refund should be granted in such cases, if otherwise in order. The procedural violations by the service provider need to be dealt separately independent of the process of refund. 10. Considering the above facts and circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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