TMI Blog2016 (4) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... claim. It is found that as long as the documents issued by the service provider contain essential information to link up the 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. Regarding service tax paid on cleaning and technical testing, it is found 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 test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 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 of port services as they are neither provided by the port nor by the persons authorized by the port authorities. Further, the service tax paid by the provider of service was not remitted under that category. It is the case of the appellant that all these services are availed by them in connection with the export of their goods during the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved 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 category. There is no evidence also to link these services to the specific exports made by the appellant. Similarly regarding GTA services, CHA services and courier services, it is the contention of the ld. AR that in absence of full particulars of export goods with connected documents. the claim for refund cannot be entertained. The conditions me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind 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 agreement can be inferred in terms of the transaction also, the conditions of the service provider to be accredited cannot be considered as procedural. Since in the present case, it is fairly conceded by the ld. Counsel that they are not having details of such accreditation, refund of service tax in respect of cleaning activities cannot be considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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