TMI Blog2023 (3) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... elation was established. the Commissioner (Appeals) observed that in form A-1 submitted by the respondent they had provided the names of the service provider as per the shipping bill as well as the corresponding service tax invoice. On the perusal of such A1 form, the Commissioner (Appeals) came to the conclusion that the respondent had corelated the shipping bills with the invoices issued by the service provider. In view of this, the objection of the revenue on this ground is not sustainable. Non submission of RCMC Certificate - HELD THAT:- It is undisputed position that there was no Export Promotion Council sponsored by the Ministry of Commerce or the Ministry of Textiles for promotion of export of metallurgical coke, when this be so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Rajasthan High Court allowed the refund under identical Notification No 41/2007-ST wherein it was observed that the Tribunal correctly holding that irrespective classification service, if service are provided within port they should qualify as port service for the purpose of benefit of refund - In the case of M/S. MACRO POLYMERS PVT. LTD. VERSUS CCE AHMEDABAD [ 2010 (6) TMI 257 - CESTAT, AHMEDABAD] this Tribunal held that refund under Notification No. 41/2007 is admissible on terminal handling charges even though same is not specified under the notification but for the reason that the said service is provided by the port authority. The ld. Commissioner (appeals) has passed a very reasoned order by giving proper finding on each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be classified under port services and also that this services independently too are not specified under the said notification. Similarly, the refund claim in respect of weighment of cargo, inspection/supervision of loading, receiving, stuffing cargo, CSR, CRL test etc are not under the purview of contract/ agreement and also neither covered under testing, inspection and certification services nor specified services under the said notification. Moreover, in some of the invoices of said service provider it was not corelated with export documents and shipping bills. He submits that due to the above reasons the respondent was not entitled for refund. Hence the order-in -appeal deserves to be set aside. 3. Shri Hasit Dave, learned couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (14) GSTL 392 ( Tri.- Mumbai) Adani Enterprises Ltd. Vs. Commissioner of C. Ex. ST., Ahmedabad 2020 (40) GSTL 468 (Tri. Ahmd) Commissioner of C.Ex., Indore vs. Anant Commodities Pvt. Ltd. 2010 (18) STR 214 (Tri.- Del.) Macro Polymers Pvt. Ltd. vs. Commissioner of C. Ex., Ahmedabad 2010 (19) STR 679 Commissioner of Central Excise Vs. AIA Engineering Pvt. Ltd. 2014 (36) STR 1236 (Guj.) 4. We have carefully considered the submission made by both sides and perused the records. We find that the grounds of appeal made by the Revenue have been dealt with in detail by the Learned Commissioner (Appeals). As regard the dispute raised by the revenue regarding corelation of export documents with the export shipping bill, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services the Mundra port and SEZ Ltd raised the invoices in the favour of respondent and classifying the same under port services. It is the settled position of law that the classification of service at the recipient end cannot be questioned therefore, the services classified under port service attained finality and the consequential benefit should go to the assessee. Similarly in the case of technical inspection and certification service invoices for various services were raised by M/s. Inspectorate Griffith India Ltd under the service tax head of technical inspection and certification service therefore, it cannot be disputed that the service received by the respondent is different from technical inspection and certification service. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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