TMI Blog2017 (6) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... , the claimed refund is available to the appellant - On the issue regarding movement of empty containers from the yard/ port to the factory of the appellant, it is seen that it is by now a well settled position that such movement is with reference to export of goods and service tax paid for the same is eligible for refund - refund allowed. Refund claim - services rendered by foreign commission agents - rejection on the ground of limitation - Held that: - The conditions mentioned in the notification are to be read harmoniously so that they will not result in conflict with each other - As the refund will rise only on payment of service tax, the claims filed within the period of limitation calculated from such payment, should be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant submitted that rejected amount relates to three types of services. The first one is for ₹ 1,25,357/- paid as service tax towards the GTA services availed by the appellant. The same was rejected on two grounds, namely, that they have not fulfilled the condition at serial no. 11 of the said notification to the effect that the details of linkage between transported goods and exported goods was not available and tax paid on movement of empty containers from ICD/port to the appellant s factory is not admissible. It is seen that the transport documents contained the details of export goods along with exporter s invoice numbers and container number. Apparently, these details can be connected with the shipment details available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the claim has been filed in the third quarter of the said year. The same should be considered as filed within the time limit as no claim can be filed without payment of tax. 5. The refund under notification 41 of 2007 ST can be claimed on fulfillment of various conditions mentioned therein. Proviso (c), para 1 of the said notification stipulates that the exporter claiming the exemption has actually paid service tax on the specified services. It is clear that this is one of the basic condition without which no claim can be filed. In other words, only because the exporter pays service tax on the specified services availed for exporting goods he is coming under the ambit of the said notification, to claim refund. The right to file claim a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax on Terminal Handling Charges (THC) and documentation charges etc are not admissible as the appellants failed to produce evidence to the effect that these are attributable to port services. Further, THC was not a listed service prior to 07/07/2009. It is seen that it is a well settled legal position that THC and documentation charges incurred by the appellant within the port area for the services relating to the export of goods, are to be considered as services eligible for refund of service tax. Reference can be made to the decisions of the Tribunal in the following cases:- I. M/s. Shivam Exports Vs. Commissioner of Central Excise, Jaipur-2016-TIOL-376-CESTAT-DEL II. M/s Ginni International Ltd. Vs. CCE, Jaipur-I- Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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