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2016 (9) TMI 1060 - CESTAT NEW DELHI

2016 (9) TMI 1060 - CESTAT NEW DELHI - TMI - Refund claim - THC, MT TSC, Documentation Charges, Handling Charges - whether to be covered under port service as the service provider are registered under different category of services and proof of deposition of tax under port service not produced - Held that:- in the case of Adani Enterprises [2014 (11) TMI 973 - GUJARAT HIGH COURT], the Hon’ble Gujarat High Court have held that different services provided within the port shall merit consideration .....

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ce specifically covered under serial No. 6 in the schedule appended to the Notification dated 06.10.2007. We also find that the Commissioner (Appeals) has not recorded any specific findings in disallowing the cenvat benefit on this account. Therefore, the refund is allowed. - Decided in favour of appellant - ST/774 & 775/2009-[DB] - Final Order No. 53030-53031/2016 - Dated:- 19-5-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R. K. Singh, Member (Technical) Mr. Sachin Jain (Consultant) for t .....

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ered under different category of services and proof of deposition of tax under port service not produced. (ii) Freight from ICD to Port of export was denied (order in appeal No. 68(DK)ST/JPR-I/2009 dated 06.08.2009). 2. The Ld. Advocate states that the ground of rejection of refund claim with regard to Point No. (i) is not maintainable in view of the CBEC Circular dated 26.02.2010 and also the judgment of Hon ble Gujarat High Court in the case of Adani Enterprises reported in 2014 (35) STR 741 ( .....

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