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2016 (8) TMI 188 - CESTAT MUMBAI

2016 (8) TMI 188 - CESTAT MUMBAI - TMI - Rejection of refund claim of the service tax paid on the freight, terminal handling charges (THC) and documentation charges as per Notification No.41/2007-ST. - export of goods - Held that:- When there is no dispute as to the export of the goods and availment of THC services and the discharge of service tax by the service provider, the refund application of the appellant should have been allowed without any reservation. - appellant is eligible for refund .....

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ssistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No. RBT/86/2010 dated 14.12.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the rejection of refund claim of the service tax paid on the freight, terminal handling charges (THC) and documentation charges as per Notification No.41/2007-ST. The appellant is a merchant exporter and has availed the services of the service providers who had discharged the .....

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es and they are contesting only the service tax refund on THC. He would submit that the benefit of Notification 41/2007 clearly has to be extended to them inasmuch as the said Notification indicates services provided for export of the said goods are eligible for the refund though the said Notification talks about the services rendered under port services . He would submit that the Central Board of Excise and Customs vide Circular No.112/6/2009-ST dated 12.3.2009 clarified that the benefit of Not .....

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85. 5. The learned departmental representative would submit that the refund is to be granted as per Notification 41/2007-ST which does not provide for refund of the service tax paid by the provider of service under any other head, even if it is THC. He draws our attention to the said Notification and submits that it is settled law that notifications have to be interpreted strictly. 6. On consideration of the submissions made by both sides, we find that the authorities as well as the arguments pu .....

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On this factual matrix, we find that the Central Board of Excise and Customs vide Circular No.112/6/2009-ST dated 12.3.2009 clarified as under:- S. No. Issue Raised Clarification VII The service provider providing services to the exporter provides various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. Notification No. 41/2007 ST provides exemp .....

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