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2016 (6) TMI 516

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..... services was not produced - CHA Services as per OIO and description of goods not mentioned in the invoices issued by CHA. Held that:- the issue has been settled vide CESTAT judgments in the case of M/s. Shivam Exports, M/s. Mecshot Blasting Equipment (P) Ltd. And M/s. Shree Ram Industries Versus CCE Jaipur [2016 (2) TMI 259 - CESTAT NEW DELHI], M/s SRF Ltd. Versus C.C.E., Jaipur-I [2015 (9) TM .....

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..... 08 was rejected on the following grounds. (i) Refund claim on THS charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that same are not covered under Port Services as the service providers are registered under differed category and proof of deposition of tax under port services was not produced. (ii) Cleaning activity - as per OIA condition of Notif .....

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..... ST/A/54038-54068/14-CU dated 16.10.2014. 4. Regarding the cleaning activity, the Ld. Consultant has categorically stated that he is not pressing the refund of service tax relating to cleaning activity. Regarding point no. (iii) above, the issue has been settled vide CESTAT judgment in the case of Shivam Exports Ors. (supra) as well as CESTAT judgment in the case of Suncity Art Exports (supra .....

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