TMI Blog2023 (9) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 2017 (6) TMI 472 - CESTAT CHANDIGARH] . GTA Services - HELD THAT:- The GTA service has been received from third party transporter for transporting the stuffed containers with seal from the factory of the appellant to ICD/CFS or to the port of export. CHA services - HELD THAT:- The CHA Services are specifically covered and the appellant has furnished the bills issued by the CHA containing the details of the payment. The impugned order is not sustainable in law and the same is set aside - appeal allowed. - HON BLE Mr. S. S. GARG , MEMBER ( JUDICIAL ) Ms. Krati Singh , Ms. Shreya Khunteta , Advocates for the Appellant Ms. Shivani , Authorised Representative for the Respondent ORDER Per : S. S. GARG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total Refund Amount 4,67,317/- Thereafter, the show cause notice was issued to the Appellant alleging that the Appellant failed to show any correlation between the input services and the export of goods, and no proper documents were produced by the Appellant to claim the refund. After following due process, the refund was rejected by the original authority and on appeal before the Commissioner (Appeals), the Ld. Commissioner (Appeals) upheld the order-in-original and rejected the appeal of the appellant. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Ld. Counsel for the appellant submitted that the impugned order is not sustainable in law as the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersus CCE, Delhi-Ill 2017 (8) TMI 219 CESTAT Chandigarh M/S Shahi Exports Pvt. Ltd. Versus CCE, Delhi-IV 2017 (3) TMI 1543 - CESTAT Chandigarh M/S Winsome Yarns Limited Versus CCE, Chandigarh 2017 (6) TMI 683 - CESTAT Chandigarh 5. She also submits that where the appellant receives the port services, then it is insignificant as to whether the service provider is registered under the head of port services or under a different category. Thus, registration of service provider under a different category will not disentitle the Appellant from claiming the benefit of the Notification. For this submission, she relied upon the following decisions:- Overseas Traders v Commissioner of Service Tax, Mumbai, 2016 (8) TMI 188 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike quantity of export consignment, total volume, date of the export invoice, export invoice number etc. which is directly correlatable to the export invoices and shipping bills. Further, she submits that there is no restriction either in the service tax law or in the Notification which restricts the activity of sub-contracting by the CHA. For this submission, she relied upon the decision of Evergreen Suppliers v Commissioner of Central Excise, Mangalore, 2008(9)STR 467 (Tri-Bang). 8. Further, the Ld. Counsel submits that the appellant has duly submitted the copies of invoices issued by the service provider mentioning amount of service tax. 9. On the other hand, the Ld. DR reiterated the findings in the impugned order. 10. After co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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