TMI Blog2017 (4) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... Inspection and analysis services - denial on the ground that the appellant has not produced the agreement for those services - Held that: - the agreement is not requirement and the same is only procedural requirement for the same and in the case where there is no agreement, the appellant cannot be asked to produce the agreement - the appellant is entitled for refund claim on Testing, inspection and analysis services. Refund claim - Courier charges - denial on the ground that IEC code number of the appellant is not mentioned on the invoices issued by the service provider - reliance was placed in the case of Amar International [2015 (7) TMI 100 - CESTAT MUMBAI], where it was held that There is no dispute that the details of the appellant/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts for entertaining the refund claim. 2. Heard the parties and considered the submissions. 3. Considering the fact that in the case of Terminal Handling Charges, Other Port Services, Fumigation Expenses, the refund claim has denied on the ground that they are not port services, therefore, they are not entitled for refund claim. 4. The said issue came up before this Tribunal in the case of M/s SRF reported in 2015-TIOL-2241-CESTAT-DEL, wherein this Tribunal observed as under: 1.1 Two services, namely port services and the airport services were introduced in Budget 2001 and 2004 respectively. The services provided by minor port covered under other ports became taxable from 2003. The purpose behind creating these services was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided entirely within the port/airport premises would fall under these services. Further, specific authorization from the port/airport authority would now not be a pre-condition for the levy. 8. The above clarification throws light on difficulties faced by exporters to produce documents in accordance with section 65(105)(zn) as there is no procedure of issuing permission letters or authorization to such service providers. The board in its circular dated 12.03.2009 has clarified that granting refund does not require the verification of registration of service provider and refund can be granted if otherwise in order. The implication of these two clarifications read together, along with the amendment brought forth in the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s particulars like type of fabric, style code of garment exported, buyer name, code identify and airway bill of shipping bill number. Therefore, the correlation is clearly established with these details. 7. As the issue has already been settled in this Tribunal in the case of M/s Madura Garments Exports Ltd. (Supra), therefore, I hold that the agreement is not requirement and the same is only procedural requirement for the same and in the case where there is no agreement, the appellant cannot be asked to produce the agreement, therefore, I hold that the appellant is entitled for refund claim on Testing, inspection and analysis services. 8. With regard to Courier charges, the refund claim has been denied on the ground that IEC code ..... X X X X Extracts X X X X X X X X Extracts X X X X
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