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TMI Blog2017 (10) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... e are that the appellant are engaged in the export of iron ore fines and in logistics activities. They exported iron ore fines through Karwar Port during the period from October 2009 to March 2010. The appellant filed application on 03.06.2010 for refund of service tax on various input services received and used for export of iron ore fines from October 2009 to March 2010. 3. The adjudicating authorities sanctioned refund of service tax paid on the CHA and technical test and analysis services and rejected the refund of education cess and SHE cess. Refund of service tax on port services provided by Port and Inland Water Transport Department, Govt.of Karnataka was rejected on the ground that the invoices issued by them were in the name of CH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is a complete co-relation between the service tax paid by the exporter to the CHA, payment of service tax on port services to the port, export invoice, shipping bills under which iron ore fines were exported. He further submitted that there is no dispute about the payment of service tax on port services and their receipt and use by the exporter for export of iron ore fines. He also submitted that the substantial benefit of refund of service tax paid on the input services used for export of goods cannot be denied on procedural grounds; and in support of his submission he relied upon the following decisions: * Zapak Digital Entertainment Ltd Vs. CST, Mumbai II 2017 (49) STR 455 (T); * Khemchand Handicrafts Vs. CCE, Jaipur 2016 (45) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is only an agent for payment of service charges for the services and service tax thereon. The refund has been rejected merely on the grounds that the invoices issued by the Port and Inland Water Transport department, is in the name of CHA and not in the name of the appellant. I also find that the appellant has produced on records, the debit notes issued by the CHA to the appellant and its co-relation with the service tax paid through invoice issued by Port and Inland Water Transport department. In the impugned order, the Commissioner has not given any findings with regard to this co-relation. Therefore, in view these facts, I am of the view that the impugned order is not sustainable in law and the same is set aside by remanding the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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