TMI Blog2018 (1) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT], the Hon’ble Madras High Court held that statutory provisions relating to ports in allied acts cannot override taxation provisions. It has also been held that stevedoring services in a major or minor port is liable to service tax as port service. In the case of Tumkar Minerals Pvt. Ltd. v. Commissioner of Central Excise, Goa [2015 (12) TMI 21 - CESTAT MUMBAI] allowed the refund of Education Cess and Secondary and Higher Education Cess paid during export of goods. The appellant is entitled to refund of service tax paid on all the issues except the issues relating to GTA service and Supply of Intangible goods service which are required to be verified by the lower authority - appeal allowed in part and part matter on remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort goods on the lorry receipt does not amount to sufficient compliance of the Notification - Goods were transported from places other than place of removal - Non submission of Lorry receipt - Period of some bills/challans pertain to period prior to the relevant period and no bills/challans for plot rent for stacking of those transported goods have been submitted 2 Customs House Agent Rs.5,34,587/- -The services provided for loading/unloading/handling of good do not fall under the category of Customs House Agent service to be eligible for refund under the Notification 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch to the relevant portion of the Adjudication Order. He particularly referred to, para VII page 11 of Order-in-Original , where the appellant had prayed for sanction of the refund of ₹ 26,22,260/-, whereas the SCN proposed rejection of the refund of ₹ 33,41,375/-. 5. I find that the Tribunal in the case of CCE, Belapur v. Pratap Re-rolling Pvt. Ltd. [2014 (34) S.T.R 868 (Tri.-Mumbai)] dismissed the appeal filed by the Revenue and allowed the refund of service tax on terminal handling charges (THC) incurred in respect of goods exported. Further, in the case of Sesa Goa Ltd. v. CCE Goa [2014 (35) S.T.R. 558 (Tri.-Mumbai.)], the Tribunal had allowed the refund claim on port service. The relevant portion of the said decision is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I set aside the impugned orders and allow the appeals with consequential relief. 6. In the case of Chidambaram Ship Care Pvt. Ltd. v. CESTAT [2015 (38) S.T.R. J123 (Mad.)], the Hon ble Madras High Court held that statutory provisions relating to ports in allied acts cannot override taxation provisions. It has also been held that stevedoring services in a major or minor port is liable to service tax as port service. In the case of Tumkar Minerals Pvt. Ltd. v. Commissioner of Central Excise, Goa [2016 (41) S.T.R. 434 (Tri.-Mumbai)] allowed the refund of Education Cess and Secondary and Higher Education Cess paid during export of goods. The relevant portion of the said decision is reproduced: 7. On perusal of the impugned order we f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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