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2017 (1) TMI 430 - CESTAT NEW DELHI

2017 (1) TMI 430 - CESTAT NEW DELHI - TMI - Refund claim - N/N. 41/2007 - ST dated 06.10.2007 - denial on the ground that service tax paid on IHC charges, terminal handling charges, documentation charges, freight charges and testing and analysis services are not covered under port service as the service providers are registered under different category of service and proof of deposition of tax under port service were not produced - Held that: - with regard to the port service,the credit benefit .....

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16-SM[BR] - Dated:- 16-11-2016 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) Present for the Appellant: Shri. Sachin Jain, Advocate Present for the Respondent: Shri. R.K. Mishra, A.R. PER: S.K. MOHANTY Both these appeals are disposed of by this common order. 2. The refund claims filed by the appellants under Notification No.41/2007 - ST dated 06.10.2007 were rejected by the authorities below on the ground that service tax paid on IHC charges, terminal handling charges, documentation charges, freight cha .....

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