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Overseas Traders Versus Commissioner of Service Tax, Mumbai

2016 (8) TMI 188 - CESTAT MUMBAI

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 of the amount of the service tax paid by .....

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t 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 service tax liability on these services. .....

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ce 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 Notification No.41/2007-ST is for the refund .....

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ative 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 put forth by the departmental representativ .....

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