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TMI Blog2017 (3) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Gupta International Paliwal Overseas Pvt.Ltd. Venus Exports Vikram Exports Venus Exports Linen Rugs ShriKrishsna Home Furnishings Spartan Trends Inc. Ess Kay Enterprises Paliwal Overseas Pvt.Ltd. Ess Kay Enterprises Mittal Overseas PP International Spring International Paliwal Home Furnishings SPJ Textile Pvt.Ltd. Pachranga International (P) Ltd. Ravi Exports EssEss Exports Raj Overseas Ravi Overseas Oriental Rugs Co. Oriental Rugs Co. Rohan Overseas Jyoti Spinners Jay Gee Overseas Pvt.Ltd. Gupta Textiles Textile World Versus CCE, Rohtak ORDER Per Ashok Jindal As the issue is common in all the appeals, therefore, all are disposed of by this common order. 2. The facts of the case are that the refund claims were denied to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled for refund of the service tax paid on the said specified services. The refund claims cannot be denied on this account. (b) Refund claim rejected on fumigation service as the appellants have not arranged the copy of the written agreement for availing those services. 7. I find that in some of the cases, the refund claims were filed on account of fumigation services availed by the appellants and the copy of the written agreement have not been provided to the adjudicating authority. Therefore, the appellants are required to provide a copy of the agreement for such specified services. To examine the issue, the matter is remanded back to the adjudicating authority to consider written agreement availed by the appellants thereafter all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices used for exportation of the goods. With regard to the port services, the C.B.E. & C. vide Circular dated 26.2.2010 has inter alia clarified that irrespective of the clarification of service provided by the service provider, if the same relates to the services provided in the port, the same shall be considered for benefit of refund in terms of the Notification dated 6.10.2007. We find from the available records that the services received by the appellant have in fact been provided within the port, and thus, in our view, such services shall qualify for the benefit of refund contained in the Notification dated 6.10.2007, in this context, we find support from the judgement cited by the ld.Advocate that different services provided within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, I find that the refund claim was denied on the ground that the services received by the appellant, namely, terminal handling charges, documentation charges, bill of lading charges are the services in the nature of logistics services, therefore, they are covered under the business support service and are not entitled for availment of the benefit of Notification No.41/2007-ST as business support services are not eligible for refund claim. 14. I find that the said issue came up before this Tribunal in the case of Sopariwalal Exports-2015 (39) STR 884 (Tri.-Mum.) wherein this Tribunal has observed as under: 6. Having considered the rival contentions, I find that the refund was denied to the Appellant mainly on various procedural g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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