TMI Blog2015 (7) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate to deny the refund of the service tax paid on the port service, just because invoices are of CHA who is not authorized to provide port service. In respect of the courier service, I find the objection is only that in the invoices issued by the courier agency service, export invoice number & IEC code of the appellant are not mentioned - Appellant is eligible to get refund of the service tax paid on the courier service. As far as technical testing and inspection service is concerned, appellant has failed to satisfy the conditions of Notification No. 41/2007-S.T., as they have not been able to produce any written agreement between the buyer and themselves or any statutory rules under which the said testing or inspections were car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces are of CHAs who are not authorized to provide terminal operator service within the port area. The appellant's contention is that they have assigned all the work relating to export from documentation to physical export to the Custom House Agent who in turn uses services of various service provider within the port area and based upon charges of such service provider, invoices are being raised by the CHA and in all cases service tax has been paid. There is no dispute on that aspect. In respect of the courier service the contention is that certain goods were exported through courier service, invoice of the courier service does not show the IEC code of the appellant even though the name of the appellant is clearly mentioned. Similarly, e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gued that CHA is not authorized to provide the services in the port area and therefore he could have not issued the invoices relating to port services . In case of courier service the IEC Code of the appellant are not mentioned. Similarly export invoice number are also not mentioned and therefore it is not possible to say that the courier service was in respect of the goods exported. In respect of technical testing inspection service, learned AR argued that appellant has admitted that there was no written agreement between the buyer and themselves for such testing/inspection. Appellant are not able to produce any statutory rules or regulations under which they were required to get the inspection done. Under the circumstance they are not el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices issued by the courier agency service, export invoice number IEC code of the appellant are not mentioned. There is no dispute that the details of the appellant/exporter as also description of goods are mentioned in these invoices. Under the circumstances the objections can at the most be called procedural infirmity. There is no dispute about the service tax payment and otherwise eligibility. Accordingly, I hold that the appellant is eligible to get refund of the service tax paid on the courier service. As far as technical testing and inspection service is concerned, appellant has failed to satisfy the conditions of Notification No. 41/2007-S.T., as they have not been able to produce any written agreement between the buyer and them ..... X X X X Extracts X X X X X X X X Extracts X X X X
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