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2015 (11) TMI 786 - CESTAT NEW DELHI

2015 (11) TMI 786 - CESTAT NEW DELHI - 2016 (42) S.T.R. 370 (Tri. - Del.) - Denial of the rebate claim filed by them under notification No. 41/2012-ST dated 29.6.12 - Various service - Held that:- After examining the CBEC circular dated 28.2.15 and the notification 52/2011 and the notification No. 41/2012 ibid , all these services have been availed by the appellant beyond the place of removal i.e. ICD Loni. In these circumstances, I hold that appellant is entitled to claim rebate as per the noti .....

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.12 on the following specific services: A. transfer of goods from ICD to Port of export B. terminal handling charges C. CHA services D. Banking and financial services E. Clearing and Forwarding Agents services F. Sterilizing or fumigation of containers services. The rebate claim was rejected on the premise that these services have been availed by the appellant before the place of removal, in the case of export, is the port of export. 2. Heard the parties. Considered the submissions. 3. The conte .....

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es beyond the place of removal; which is reproduced as under: 9) In the rebate claim, the appellants have sought refund of Service Tax paid on the following services: a. Transport of Goods from ICD to the Port of Export The said services are received and used beyond place of removal, i.e.ICD Loni, and therefore fall under the category of specified services . b. Terminal Handling Charges Services The terminal handling charges are collected by the terminal authorities at port against handling of e .....

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