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2016 (8) TMI 546 - CESTAT NEW DELHI

2016 (8) TMI 546 - CESTAT NEW DELHI - TMI - Refund of service tax – split up charges for above services not available - terminal handling charges – authorization of service provider to provide ‘port services’ - Notification No. 41/2007-ST dated 06/01/2007 - Held that: - when the service involved was in connection with the export of goods and the service tax has been discharged refund cannot be denied on the ground that the person who provided service should have authorization from the port and e .....

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531/2016 - Dated:- 21-7-2016 - Dr. Satish Chandra, President and Shri B. Ravichandran, Member (Technical) Ms. Rinky Arora, Advocate - for the appellant. Shri K. Poddar, Authorized Representative (DR) - for the Respondent. ORDER The appellant filed a claim for refund of service tax paid, in terms of Notification No. 41/2007-ST dated 06/01/2007. The claim was relating to tax paid on terminal handling charges and on transportation of containers from and to the port for export shipment. The learned .....

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the whole claim for refund on this account was rejected. The learned Counsel submitted that both these issues have now been well settled by the various orders of Tribunal and also in the appellant s own case. 2. The learned AR reiterated the findings of the lower Authorities. 3. Heard both the sides and examined the appeal records. The eligibility of refund of service tax on these two account has been settled in various orders by the Tribunal. In SRF Ltd. vs. CCE, Jaipur - I reported in 2015 - .....

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