TMI Blog2016 (8) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... of the one or the other decisions of the Tribunal and stands covered by the said decisions by holding that they are all port services and as such being specified services are covered by the notification in question – refund allowed – lower authorities to re-quantify the amount. Courier services – cleaning services – Held that: - these services not covered by the said notification – refund deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities have rejected the refund claim on the ground that they are not specified services in terms of the said notification. 3. We find that the common services in respect of which the appellants have claimed the refund are terminal handling charges, bill of lading charges and inland haulage services as also transportation of empty containers from the port area to the factory. All these ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. CCE Jaipur 2016-TIOL-1717-CESTAT-DEL viii. Suncity Art Exporters ors. Vs. CCE Jaipur 2014-TIOL-2319-CESTAT-DEL 4. Ld. DR agrees that the disputed services stands covered in the favour of the assessee by the above referred judgment but submits that there are two more services involved that is courier services and cleaning services which are not covered by the notification in que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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