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M/s Fashion Accessories Versus CCE, Delhi-III, Gurgaon

Refund claim - Terminal Handling Charges - Bill of Lading charges - denial on the ground that these are not port services - N/N. 41/2007-ST dated 06.10.2017 - Held that: - the Bill of Lading Charges and Terminal Handling Charges are received by the appellant for export of goods at port and are covered under port services - refund allowed. - Refund claim - Transport Service - denial also on the ground that appellant has failed to provide the documentation with regard to transportation of good .....

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port of export or not - matter on remand. - Part appeal allowed - part matter on remand. - ST/997/2010 - A/61227/2017-SM[BR] - Dated:- 27-6-2017 - Mr. Ashok Jindal, Member (Judicial) Shri. Surjeet Bhadu, Shri. Veer Singh, Advocates- for the appellant Shri. V.K. Tehran, AR- for the respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the refund filed by the appellant under Notification No.41/2007-ST dated 6.10.2007 has been denied. The services in q .....

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has not provided the service to the appellant. 3. Heard the parties 4. All the issues are dealt as under: (A) Denial of refund on account of that the appellant have claimed duty drawback: I find that as per the observations by the Director of Drawback, Ministry of Finance, Department of Revenue, which has clarified that while calculating the amount of drawback, the component of input service has not been considered, therefore, the services received by the assessee for export of goods are not cov .....

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inance, Department of Revenue has observed as under: I find that all the nineteen services mentioned by the applicant in his application are covered by notification no.41/2007-ST dated 6.10.2007 as amended last by notification No.24/2008-ST dated 10.5.2008. The services covered by the aforementioned notification are not in the nature of input services but are linked to exports. Drawback, therefore, could not have been given on these services. 6. As observed hereinabove, the services which were u .....

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s Tribunal in the case of M/s Orient Craft Limited vide Final Order No.60821-60835/2017 dated 04.05.2017 wherein, this Tribunal held that the refund claim for Inland Haulage Charges and Terminal Handling Charges are covered in the decision of Mittal International reported in 2017 (3) TMI 1512- CESTAT, Chandigarh, wherein this tribunal observed as under: 13. Further, I find that the refund claim was denied on the ground that the services received by the appellant, namely, terminal handling charge .....

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the rival contentions, I find that the refund was denied to the Appellant mainly on various procedural grounds as stated hereinabove. Be that as it may, as regards refund for THC on the grounds such as invoice being raised by shipping line instead of port operator and the service provider being registered under a different service category or no proof regarding authorization from port authorities, I find that such issues stand concluded in favour of the appellant vide Board Circular dt.12.3.09 .....

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