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2016 (10) TMI 963 - CESTAT NEW DELHI

2016 (10) TMI 963 - CESTAT NEW DELHI - TMI - Refund of service tax - N/N. 41/2007-ST dated 6.10.07 - export of goods - terminal handling charges - Bills of lading service - Denial on the ground that the documents issued in respect of services relating to activities at the port of export have not been issued by the port or any person authorized by the port and that the documents being debit notes, refund is not admissible - Held that: - the issue stand decided in the case of SRF Ltd. vs. CCE [201 .....

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h were ultimately exported and this fact can be established so as to prove that the said GTA services were received by the appellant for the export of the goods - refund allowed. - Matter remanded to the original authority for examining the documentary evidence - appeal allowed - decided partly in favor of appellant. - Service Tax Appeal No. 138 of 2010 - FINAL ORDER NO. 53967/2016 - Dated:- 26-9-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Ms. Rinki .....

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the ground that the same cannot be held to be port services. We find that the issue is no more res integra and stand settled in the case of SRF Ltd. vs. CCE [2015 (40) STR 980 (Tri-Del)] as also in the case of M/s. Shivam Exports and others vs CCE Jaipur [2016-TIOL-376-CESTAT DEL] . As such, we hold that the appellants are entitled to refund of service tax paid on such services. 2. A part of the refund claim in respect of courier services stand rejected on the ground that IEC code number of the .....

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