TMI Blog2017 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... 4(A) of the Service Tax Rules has not been met out by the appellant - Held that: - as per CBEC circular No.112/6/2009 dated 12.03.2009, it has been clarified that merely, the procedural lapse on behalf of the service provider, the refund claim cannot be denied to the exported of goods when it has been established that the service has been used by the appellant for export of goods, therefore, the refund claim on this ground cannot be denied. Refund claim - Terminal Handling Charges - storage - denial on the ground that these are not port services - Held that: - services has been used by the appellant at port for export of goods, therefore, any services received at port is covered under port services, therefore, the appellant is entitled t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the drawback claim of export of goods and not fulfilled the requirement of Rule 4(A) of Service Tax Rules, therefore, the refund claim has been rejected. Aggrieved from the said order, the appellant is in appeal. 3. Heard both the sides and considered the submissions. 4. All the issues are raised for rejection of refund claim are dealt here as under: (A) Inland Haulage/Transportation Charges: The Inland Haulage Charges are paid by the appellant for export of goods received by the appellant for empty containers from port to their factory and the refund claim has been denied on the ground that these services have been received by the appellant on inputs in the impugned order. In fact, in the show cause notice it is sought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rage does not qualify as port service: I find that the above services has been used by the appellant at port for export of goods, therefore, any services received at port is covered under port services, therefore, the appellant is entitled to the benefit of refund claim on the above services. 5. The refund claim sought to be denied on the ground that the appellant is claiming drawback on the goods exported. I find that in the case of Shahi Exports Pvt. Ltd. Vide Final Order No.A/60476/2017-SM (BR) dated 21.03.2017 , this issue came before this Tribunal and this Tribunal observed as under: 3. Considering the fact that the said issue came up before this Tribunal in the case of M/s Mittal International and others vide Final Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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