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TMI Blog2017 (6) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of soya extraction meal and were registered with the Service Tax Department. They have filed refund claims for service tax paid by them on various services availed in connection with the export of their goods; in terms of Notification No.41/2007-ST dated 6.10.2007. The Original Authority processed the claims and issued orders dated 31.12.2008 and 5.5.2009. He rejected the claims of Rs. 740,382/- and Rs. 2,26,141/- on various grounds. On appeals, the Commissioner (Appeals) substantially upheld the findings of the Original Authority. 2. Contesting the findings of the lower authorities, ld. Counsel for the appellants submitted that the claims were rejected without proper examination and on invalid grounds. The service tax paid on various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges, etc. It is by now a well settled proposition that THC, bill of lading charges, documentation charges, etc. are covered under port services and tax paid on such services are eligible for refund under the said notification. Reference can be made to the decision of the Tribunal in SRF Ltd. - 2015 (40) STR 980 (Tribunal-Delhi). Sun City Arts Exporters - 2016 (45) STR 411 (Tribunal-Delhi), Shivam Exporters - 2016-TIOL-376-CESTAT-Delhi and various other decisions. Reference can also be made to the decision of the Hon'ble Gujarat High Court in the case of AIA Engineering Pvt. Ltd. - 2014 (36) STR 1236 (Gujarat). Considering the ratio adopted in these decisions, I find that the appellants are eligible for refund of service tax paid on terminal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar set of facts dealing with limitation under the same notification, that the right to claim refund under notification 41 of 2007 ST crystallized when the service tax was paid by the exporter. Accordingly, the limitation should be referred to that date. The Tribunal relied on the decision of Hon'ble Delhi High Court in Sony India Pvt. Ltd. 2014 (304) E.L.T. 660 (Delhi). In the said case, the Hon'ble High Court examining the limitation with reference to refund of Special Additional Duty (SAD) of customs held that such refund can be filed only upon payment of sales tax and accordingly such payment of tax only gives rise to right to claim the refund of SAD from customs authority. The said decision of the High Court was maintained by the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xporter, M/s. Surya Vinayak Industries Ltd. It is seen that the appellants had entered into an agreement with the said Merchant exporter and as per the arrangement, the appellants paid for CHA services and accordingly, claimed refund of service tax. The port services were actually paid by Merchant Exporter and for which, the appellants did not claim any refund. The bills raised by CHA will indicate that the service tax for the services have been paid by the appellants. I note that as long as the appellants' goods were exported and the appellants suffered service tax on the specified services, they are entitled for refund. 12. Service tax paid on inspection and certification service and technical testing and analysis services were rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the services provided by Shakti Clearing Agency, the appellants submitted that the good were cleared from Kota Plant for export through Kandla Port. The CHA issued invoices in the name of appellants' Mumbai office. The documents can be linked to export made by the appellants. 14. Considering the detailed submissions made by the appellants and as examined by me, in respect of various grounds of rejection, I note that the Original Authority has not examined the claims in right perspective before rejecting them. I find it fit and proper to set aside the impugned orders and to remand the matter back to the Original Authority to decide the claims of the appellants afresh in line with the observations recorded above. The appeals are allowed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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