TMI Blog2017 (8) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... portation of goods. Thus, irrespective of the classification of service made by the service provider, the same should be considered as “Port Service” for the purpose of refund benefit - refund allowed. Refund claim - rejection also on the ground that proper invoice/documents were not submitted by the appellant - Held that: - Since it is the responsibility of the exporter to produce the document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute. The authorities below have rejected the refund application on the following grounds:- (a). Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges are not confirming to the Port Services as the service providers are registered under different category, and proof of deposition of tax under port service has not been produced. (b). Proper invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jaipur. With regard to CHA service, the submissions are that the invoices contained cross reference of relevant shipping bill/ invoice, which can be verified by the Department. In respect of the rejection of refund claim for non-submission of documents, the submissions are that the copies of shipping bills, bills of lading and the vouchers issued by the Bank were produced by the appellant before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. 5 (A.P). 4. Heard both sides and perused the records. 5. With regard to the services mentioned at Sl. No. (a) above, the fact is not under dispute that the said services were used/utilized by the appellant within the port, facilitating exportation of goods. Thus, irrespective of the classification of service made by the service provider, the same should be considered as Port Service f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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