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M/s Kumar Arch Tech Pvt. Ltd. Versus CCE, Jaipur-II

2016 (8) TMI 546 - CESTAT NEW DELHI

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 involv .....

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- Transportation of containers from and to the port of export shipment – the transport of empty containers from port to factory – Held that: - the expression “in relation to transport of export goods” used in the notification is wide enough to cov .....

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andra, 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 ter .....

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service tax claim in respect of terminal handling charges was rejected on the ground that the appellants failed to establish authorization of service provider to provide port services and relating to the tax on transportation of containers the claim .....

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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 th .....

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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 evidence to that .....

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