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2016 (3) TMI 786 - CESTAT NEW DELHI

2016 (3) TMI 786 - CESTAT NEW DELHI - TMI - Eligibility for exemption or refund claim for July 2008 to September 2008 - Notification No. 41/2007-ST dated 06/10/2007 - Manufacture & export of carton yarn - Paid Service tax on various services received by them and used for export of goods manufactured by them - Held that:- services on which refund is claimed are in the nature of Port Services and any procedural infirmity in documentation should not be held against a substantial benefit, if otherwi .....

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The present appeal is against order dated 04/09/2009 of Commissioner (Appeals-I), Jaipur. The appellants are engaged in the manufacture and export of carton yarn. They filed a claim for refund of service tax in terms of Notification No. 41/2007-ST dated 06/10/2007 for the period July 2008 to September 2008. The refund is claimed on the ground that they have paid service tax on various services received by them and used for export of goods manufactured by them. The claim was decided vide order-i .....

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the category of Port Services whereas the services received by them falls under various categories like Documentation Charges, Terminal Handling Charges, Bill of Leading Fee which are not classifiable under Port Services. The learned Counsel contended that the CBEC vide Circular dated 09/7/2001 clarified the scope of Port Services. From the said clarification it is clear that Container Handling Charges, Transshipment Wharefage on Containers, Equipment Charges for Handling Containers, Storage Ch .....

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ar that the Terminal Handling Charges are only Port Charges which are covered under Port Services, accordingly eligible for refund. 3. The learned AR contended that Notification No. 41/2007-ST specifies the taxable services which are eligible for exemption. If the taxable services are not falling under any of the classification mentioned in the Schedule of the notification, the exemption and consequently refund cannot be granted to the appellant. 4. We have heard both the sides and examined the .....

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rned Commissioner (Appeals) also observed that the service tax claimed as refund should have been paid to the Government by the service provider under Port Services. We find that such condition is not figuring in the notification. Notification only stipulates that the exporter claiming exemption should have actually paid the service tax on the specified services. The appellant will pay service tax only to the service provider. Further, regarding the categorization of service, we find the CBEC vi .....

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