TMI Blog2015 (10) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... not acceptable. In the circumstances, I hold that the appellant is entitled to claim refund on actual Service Tax paid on Inland Haulage Service Charges and GTA service. Service provider in India was required to be delivered the goods outside India at the destination of the buyers, the charges on the services have to be formed part of the price of the goods in question. Therefore, I hold that the appellant is entitled to claim refund of Service Tax on these services. With regard to learned AR’s contention that the appellant has never said that the goods sold were under the ownership of the appellant till they reached to foreign buyers. With regard to courier service charges, I find that the invoices have been raised by M/s. TMT Logi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upto the destination of the buyer of the goods, the appellant is entitled input Service Tax refund. He further submits that the purchase order obtained by the appellant clearly shows that the goods are to be delivered at the destination of the buyer in the foreign country and they have borne all the expenses incurred on the delivery of the goods and the same is forming the part of the selling price of the goods. Therefore, they are entitled to avail input service credit and consequently the appellant are entitled to refund of Service Tax paid on the services. 4. He further submits that in the case of Inland Haulage Charges, the refund was denied on the ground that the service provider is required to pay only Service Tax on a value equiva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel and submits that for Inland Haulage Charges and GTA service, they are not payable by the service provider. Therefore, as per clause (2)(b) of Notification No. 17/2009-S.T., dated 7-7-2009, they are not entitled to refund claim of Service Tax payable as not paid . For Ocean Freight and Terminal Handling (destination) charges, he submits that Section 64 of Finance Act, 1994 does not extend territory of foreign country and the Finance Act, 1994 is applicable to whole of India except the State of Jammu Kashmir. Admittedly these services were availed beyond the territory of India, the appellant is not entitled to claim refund of Service Tax. For courier service charge, he submits that these charges have not been availed by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T., dated 7-7-2009 the Service Tax has been paid by the appellant. Therefore, this contention of the ld. AR is not acceptable. In the circumstances, I hold that the appellant is entitled to claim refund on actual Service Tax paid on Inland Haulage Service Charges and GTA service. 8. With regard to services, namely, Ocean freight, On-Carriage, and Terminal Handling (Destination), the argument of the learned AR for the Revenue is that services availed by the appellant outside India, they are not entitled to claim refund of Service Tax. To claim refund of Service Tax on services in question provided by the service provider located in India and the service recipient is also located in India. I find that service provider in India was required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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