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TMI Blog2017 (8) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Authorized Representative, for Respondent ORDER Per: Anil Choudhary The issue in these appeals is allowability of refund on services received by the respondent-assessee in the course of export of their products. 2. The respondent filed refund claims for refund of Service Tax paid on the services received in the course of export of their products, under Notification No.41/2007-ST as amended. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M Agency. So far Terminal Handling Charges or Inland Haulage Charges are concerned the Assistant Commissioner referring to letter F. No.137/131/07-CX-4 dated 12 December, 2007, wherein it was clarified by the CBEC that services provided by shipping companies are in the nature of distribution and logistics and such services are covered under the category of business support service. It was further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has claimed value of service - Agency Charges, which is more than Rs. 1000/- per Shipping Bill. Therefore, the claim of Service Tax paid on CHA charges is not genuine. With these observations, save and except the Service Tax paid on service rendered by CONCOR all other claims were rejected for both the periods. 3. Being aggrieved the appellant preferred appeals before learned Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in is no longer res-integra. In a catena of decisions by the this Tribunal, it has been held that such charges like Terminal Handling Charges, Empty Container of loading Charges, Rail to yard Movement Charges and Documentation Charges etc. are all eligible services for refund under the provisions of Notification No.41/2007 - ST as amended, read with successive Notification No. 17 of 2009 as amende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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