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TMI Blog2016 (4) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... .41/2007-ST dated 6.10.2007, as amended by Notification no.42/2007-ST. The Original Authority rejected the claim of the appellant on various grounds. On appeal, vide impugned orders, ld. Commissioner (Appeals) also upheld the rejection of refunds. 3. Aggrieved by this, the appellants are before use. 4. Ld. Counsel for the appellants submits that various categories under which the claims were made and stand rejected are as below:- (a) Services covered under the category of "Port Services" The Lower Authorities rejected the claim mainly on the ground that the various services on which service tax has been paid, like terminal handling charges, documentation charges, bill of lading charges, etc. are not covered under the category o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the invoices issued by the courier agents contain link to the export documents to satisfactorily fulfill the claim for refund. (f) Service tax paid on technical inspection service stands rejected on the ground of non-fulfilment of the conditions specified in the notification. The appellants's plea that the procedural requirement can be waived when substantial conditions are fulfilled. 5. Ld. AR while supporting the findings in the impugned order submitted that the various services on which the service tax has been paid by the appellant and which are sought to be categorized under the port services are not eligible for refund as there is no evidence as to the provider of service has actually provided the services under the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax payment to the export of the goods, the refund should be held eligible. As such, the debit note issued by the CHA, invoice issued by the GTA Service provider, should be considered as relevant document for claiming refund if they contain all the required particulars. 8. Regarding service tax paid on cleaning and technical testing, we find that the appellants have not fulfilled the required conditions as mentioned in the notification. The conditions stipulate the existence of written agreement and the accreditation of the service provider in respect of the cleaning services, and in respect of the technical testing, the requirements are written agreement and the invoice to contain the details of export goods. We find that while agreemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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